The New Zealand Inland Revenue is seeking feedback on Exposure Draft No. ED0255, which deals with exemptions from electronic filing. The consultation covers legislative provisions, application of exemptions for specified employers, GST-registered persons, and payers of investment income, the Commissioner’s authority to grant exemptions, specific considerations for online group requirements exemptions, and the procedure for applying for an exemption. It also addresses the Commissioner’s approach to granting exemptions, including providing reasons and setting time limits.
Source GVC
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