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Ruling history

Ruling no. TAA-001v2
Status Current
Issue date 24 March 2023
Replaces TAA-001
Replaced by N/A
Date of effect 24 March 2023

This ruling updates and replaces TAA-001 to remove references to repealed legislation and to clarify the Commissioner's position in relation to personal cheques.


The Taxation Administration Act 1997 (TAA) makes general provision for the administration and enforcement of taxation laws and the reciprocal enforcement of recognised laws. The various taxation laws (Acts and Regulations) that are covered by the TAA are set out in section 4. For example, the Duties Act 2000, the Congestion Levy Act 2005, the Land Tax Act 2005 and the Payroll Tax Act 2007 are some of the taxation laws to which the TAA applies. 

Section 117(3) of the TAA provides that tax may be paid by way of a personal cheque where it is approved by the Commissioner of State Revenue (Commissioner).

The purpose of this ruling is to clarify when the Commissioner will accept personal cheques.


The State Revenue Office (SRO) offers a range of payment options including BPay, Electronic Funds Transfer (EFT) and credit card. Payment of a tax liability or debt by one of these methods is encouraged as the SRO is minimising the use of cheques. It is also no longer possible to attend an SRO office personally to pay a liability.

However, the SRO will still accept personal cheques for the payment of debts or liabilities. This includes payments made by cheques drawn on business accounts and in circumstances where payment by an alternative method may not be possible, such as where the amount to be paid exceeds the taxpayer's relevant BPay or EFT daily limit.

The Commissioner does however have the discretion to refuse payment by personal cheque. For example, where taxpayers have previously had personal cheques dishonoured when making payment to the SRO.

Commissioner of State Revenue

Rulings do not have the force of law. Each decision made by the State Revenue Office is made on the merits of each individual case having regard to any relevant ruling. All rulings must be read subject to Revenue Ruling Gen-001.

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