Commonwealth Numbered Regulations

1993 No. 52 SUPERANNUATION GUARANTEE (ADMINISTRATION) REGULATIONS - REG 9

9. (1) Charge is payable in Australian currency in cash, or by cheque, bank
draft or money order:

   (a)  at an office of the Australian Taxation Office to an officer
        authorised by the Commissioner to receive payment of charge in the
        form concerned; or

   (b)  by deposit to the credit of the Commissioner, or of a Deputy
        Commissioner, at a branch of the Reserve Bank of Australia; or

   (c)  at an Australian diplomatic or consular mission in a foreign country
        to a diplomatic or consular officer authorised by the Commissioner to
        receive payment of charge in the form concerned.

(2) An officer referred to in paragraph (1) (a) or (c) who receives payment of
charge must, on request, issue a receipt for the payment.

(3) Payment of an amount by cheque is taken not to have occurred if the cheque
is not honoured on presentation.