Commonwealth Numbered Regulations

1994 No. 198 TAXATION ADMINISTRATION REGULATIONS (AMENDMENT) - REG 5

5.1 After regulation 21, insert:

Information about a debt

"22 (1) Subject to subregulation (2), a person who pays a debt must, at the
time of paying it:

   (a)  provide information that identifies the amount and nature of the
        payment; and

   (b)  if the Commissioner gives the person a form in which to provide the
        information-provide the information using the form.



"(2) If the person deposits the amount of the debt at a branch of the Reserve
Bank of Australia, the person must:

   (a)  make a record that identifies the amount and nature of the deposit;
        and

   (b)  if the Commissioner gives the person a form in which to make the
        record-make the record using that form; and

   (c)  keep the record for a period of 12 months after the day on which the
        deposit is made.

Payment of postage on mail to the 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.



"(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 debt; 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 debt.".