- 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
Source: taxtechnical.ird.govt.nz
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.
