Hi cozmofo,
Interesting that the ATO responded to you.
I simply sent a money order on my company’s tax liability after accepting for value their sum payable as a $1 sum certain. I followed through the procedures explained by Mark Pytellec, quoting my public identity as the drawer of the Treasury and using my tax file number, date of birth and an (incorrect) Centrelink number. I detached the payment slip and relabelled it into a money order cheque paying the sum payable using a $1 sum certain by attaching a $1.20 postage stamp. I then stuck a 5 cent postage stamp onto the statement of accounts and signed across it to be the postmaster and wrote across the statement of accounts “Non-negotiable, non-transferable and without recourse” to complete the open contract into an irrevocable settlement.
I mailed this addressed to Melinda Smith who was the sender of the statement of accounts by express registered mail.
I tracked my mail and confirmed that it was sent and received.
No reply from the ATO on this matter, no protestation, no accusation that it was incorrect. However, they proceeded to send me another statement of accounts the next month pretending that my liability was not repaid.
So it seems like they went down the path of dishonour and I just need to follow through with the procedures to call them default so I have these documents to use against them in a future legal settlement if it goes to that.
It is important to learn the correct procedures and implement it. Don’t ask the ATO for permission. They are going to say no because it would bankrupt them if everyone did it. They know it is legal so they will turn silent when you do it and hope that it will spook you to give up and seek the easier way out. Then they can continue the game.
Sock it to the mofos and you expose them for the toothless hyenas that they really are.
God bless,
Brian