25PNon-electronic filing of investment income information

1. Despite sections 25F to 25N, the Commissioner may exempt a payer from the requirement to deliver their investment income information in electronic form and by means of an electronic communication. The Commissioner must provide a statement of reasons for the exemption.

2. In determining whether to exempt a payer under subsection (1), the Commissioner must have regard to—

3. the nature and availability of digital services to the payer, including the reliability of those services for the purposes of the payer; and
4. the capability of the payer relating to the use of computers; and
5. the costs that the payer would incur in complying with the requirements, if those costs would be unreasonable in the circumstances.

6. Subject to subsection (4), an exemption under this section remains valid until the Commissioner notifies the payer that the exemption is to be cancelled. The exemption expires on the date that is 6 months after that given in the Commissioner’s notice.

7. In making an exemption under this section, the Commissioner may set a time limit on the exemption, stating a start date and an end date, as applicable, for the exemption and the reason for setting a time limit.

8. Repealed