OS 19/01
Issued
07 Feb 2019

Exemption from electronic filing

This operational 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.