A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 1   Amendment of the A New Tax System (Goods and Services Tax) Act 1999

46   At the end of subsection 31-25(2)

Add ", unless the Commissioner is satisfied that it is not practicable for you to lodge your returns electronically".