Commonwealth Consolidated Regulations Commonwealth Consolidated Regulations(1) Subject to subregulation (2), a person who pays a tax‑related liability must, at the time of paying it:
(a) provide information that identifies the amount and nature of the payment; and
(b) if the Commissioner gives the person a form in which to provide the information -- provide the information using the form.
(2) If the person deposits an amount for payment of the tax‑related liability at a branch of the Reserve Bank of Australia or a deposit‑taking institution, the person must:
(a) make a record that identifies the amount and nature of the deposit; and
(b) if the Commissioner gives the person a form in which to make the record -- make the record using that form; and
(c) keep the record for a period of 12 months after the day on which the deposit is made.