SIOG9405 - Settlement by agreement: means to fund the offer: immediate available means
Ideally offers should be ‘full offers�, that is in an amount that covers the full duty outstanding, interest (where due) and penalties (where applicable).
In many cases a taxpayer has liquid resources sufficient to fund immediate payment of the full normally computed offer.
Where this is so, there should be no question of deferred payment or instalments. »Ê¹ÚÌåÓýapp offer obtained should be a ‘cash offerâ€�, payment to be made by a specified date within a month, or 30 days after the date of the letter notifying acceptance of the offer.