Taxation Administration Regulations 2017
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.
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