Share this post on

Criteria for Exemption from Electronic Filing: Updated Legislative References and Format

  • Statement replaces OS 19/01 with updated legislative references and format
  • Criteria for exemption from electronic filing for employers in online group, GST registered persons exceeding threshold, and those making investment income payments


Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.


VAT news