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OS 24/01
Issued
06 Jun 2024

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.