GST and cheques issued by a non-authorised deposit-taking institution

A cheque is an unconditional order in writing that: (a) is addressed by a person to another person, being a financial institution; and (b) is signed by the person giving it; and (c) requires the financial institution to pay on demand a sum certain in money. 2. An instrument that does not comply with subsection (1), or that orders any act to be done in addition to the payment of money, is not a cheque.