CTHRepealedLegislation
Taxation Administration Regulations 1976
21Payment of postage on mail to Commissioner
Start here
Get a plain-English read of 21
Turn the raw legal text into a practical explanation grounded in Taxation Administration Regulations 1976.
#### 21 Payment of postage on mail to Commissioner
(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.
(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.
(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.