Taxation Administration Regulations 2017

PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)  

Division 5 - Miscellaneous  

SECTION 23   PAYMENT OF POSTAGE ON MAIL TO COMMISSIONER  

23(1)    
The full amount of postage on an item addressed to the Commissioner in relation to a matter must be paid by the sender before the letter is sent.

23(2)    
If:

(a) the Commissioner contributes to the cost of postage of an unstamped, or insufficiently stamped, item; and

(b) the Commissioner receives a payment in relation to a tax-related liability;

the Commissioner may deduct the amount of the contribution from the payment.

23(3)    
The amount of the payment remaining after deduction of the Commissioner ' s contribution is to be credited towards payment of the tax-related liability.