36Deficient postage

36 Deficient postage

When any sum is received in payment of an amount payable to the Commissioner, the Commissioner or a Deputy Commissioner may deduct from that sum the amount of postage and surcharge (if any) paid upon unstamped or insufficiently stamped matter received through the post from the taxpayer and shall credit in payment of that amount the sum remaining after that deduction.

Part VII Objections

37 Form of objection

An objection under section 41 of the Sales Tax Assessment Act (No. 1) 1930-1953 may be made in accordance with Form I.

38 Where objection to be lodged

An objection shall be posted to or lodged with the Commissioner at the office of the Deputy Commissioner for the State in which the tax is payable upon the amount or sale value against which the objection is lodged.

Part VIII Reviews by a Board of Review