TAXATION ADMINISTRATION REGULATIONS 1976 (REPEALED)

PART 4 - PAYMENTS  

REGULATION 21   PAYMENT OF POSTAGE ON MAIL TO COMMISSIONER  

21(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.

21(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.

21(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.