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".