Commonwealth Consolidated Acts

SMALL SUPERANNUATION ACCOUNTS ACT 1995 - SECT 32

Multiple payments

             (1)  A deposit form may deal with 2 or more payments made by the same person (whether the payments are made in respect of the same individual or in respect of different individuals).

Method of payment

             (2)  If a deposit form deals with 2 or more payments made by the same person, the person may give the Commissioner of Taxation, in respect of the sum of the payments:

                     (a)  one or more valid cheques; or

                     (b)  one or more money orders; or

                     (c)  cash; or

                     (d)  any combination of the above.

If the person does so, this Act has effect as if the person had given the Commissioner of Taxation a separate cheque for each of the payments.