Can I pay my Tax Bill with a Promissory Note via Bills of Exchange Act?

In any case, I do not accept that the unilateral delivery of a promissory note, as occurred here, was a payment of a tax related liability within the meaning of regulation 18 of the Taxation Administration Regulations 1976 (Cth). The regulation requires payment of the liability, not a promise to pay; and a promissory note is not a method approved by the Commissioner for payment. The third defendant had not agreed to the discharge the tax liability in this eccentric way; nor, as the third defendant submits, could he have, consistently with regulation 18(1).