(1) Tax may be paid to the Commissioner (a) by a cash payment made at, or a bank cheque or postal money order delivered to, an office of the Commissioner; or(b) by any other means approved by the Commissioner.(2) An approval of the Commissioner may be (a) general or limited to a particular tax, person or payment; and(b) unconditional or subject to any condition.(3) If the Commissioner approves payment by a personal cheque, payment is taken to be effected when (a) the cheque is received by the Commissioner if that payment occurs when the Commissioner first presents the cheque to the bank for payment; or(b) payment occurs under the cheque following presentation by the Commissioner.(4) An approval of a means of payment other than personal cheque may include a stipulation as to when payment by that means is taken to be effected.(5) The Commissioner may vary or cancel an approval under this section.