South Australian Consolidated Acts South Australian Consolidated Acts45—Arrangements for payment of tax
(1) The Commissioner
may extend the time for payment of tax by a taxpayer and may accept the
payment of tax by instalments.
(2) When the
Commissioner extends the time for payment of tax by a taxpayer, the
Commissioner may also extend the time for lodging a return relating to the
matters in respect of which the tax is payable.
(3) A decision of the
Commissioner under this section may be made subject to conditions (for
example, as to the payment of interest) determined by the Commissioner.