Exemption from electronic filing
This Statement replaces OS 19/01. The operational position is unchanged but legislative references and the format of the Statement has been updated. This Statement sets out the criteria for a person to be granted an exemption from the requirement to file returns/information electronically in relation to:
- an employer who is included in the online group of employers;
- a GST registered person who exceeds the statutory threshold for filing returns electronically;
- a person who makes a payment of investment income.