Non-Finance accountable authorities (and CSC for its Commonwealth administrative function), and the Finance Secretary under the parallel directions 6.1 to 6.3, must begin from the rule that money owed to the Commonwealth is to be paid in full immediately on falling due unless a law or contract says otherwise. Only where full immediate payment is impossible or unreasonable, and the debtor has no statutory right to do otherwise, may they agree to deferral or instalments, and the power covers only those two changes. Where hardship is claimed, the debtor must produce evidence (such as a statutory declaration) sufficient to show that requiring payment other than by instalments or later would be unreasonable, and the arrangement must not rank the Commonwealth behind other creditors of the same standing.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.