Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) A person who pays a tax‑related liability must pay the liability in Australian currency.
(2) The person must pay the tax‑related liability:
(a) by posting the amount of the liability to an address that is approved by the Commissioner; or
(b) by depositing that amount at a branch of the Reserve Bank of Australia or a deposit‑taking institution in accordance with arrangements made by the Commissioner with the Bank or institution for payments at its branches; or
(c) by delivering the amount of the liability to the High Commissioner for the Commonwealth of Australia in the United Kingdom; or
(d) in accordance with other arrangements made by the Commissioner.
(3) The person must pay the amount of the tax‑related liability in a single payment unless the Commissioner agrees that the person may make more than 1 payment.