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Technical tax area Ngā tūmomo whakataunga me ngā aratohu

OS 19/01: 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.

OS 19/01: Exemption from electronic filing
(PDF | 5 pages | 67KB)