New Zealand: Consultation on Exemptions from Electronic Filing Requirements Opened by Inland Revenue

The New Zealand Inland Revenue opened a consultation on Exposure Draft No. ED0255, which addresses exemptions from electronic filing. The consultation covers several topics:

1. Relevant legislative provisions
2. Application of the statement regarding exemptions from electronic filing for specified employers, GST-registered persons, and payers of investment income
3. The Commissioner’s authority to exempt persons from electronic filing obligations
4. Specific considerations for exemptions from online group requirements, including the availability of digital services, an employer’s computer capabilities, and unreasonable compliance costs
5. The procedure for applying for an exemption
6. The Commissioner’s approach to granting exemptions, including providing reasons and setting time limits

Comments are due by May 28.

Source: ird.govt.nz

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