A determination under section 69 must be made before the financial year to which it relates.
But the determination may be varied or revoked by a subsequent determination under that section made before, after or during the financial year to which it relates.
A determination under section 69 may relate to one financial year or to more than one financial year.
A determination under section 69 may make provision about how and when a payment is to be made including, in particular, provision for payments by instalment.
A determination under section 69 may provide for interest to be charged in the event of late payment.
A determination under section 69—