Your shopping cart is empty

04 Aug 1414 Requests for remission of NENs and NEPs

The ATO advises that businesses with an annual GST turnover that meets or exceeds the electronic lodgment turnover threshold of $20 million are required to:

  • lodge their business activity statements electronically
  • pay their tax debts electronically.

When electronic lodgment and/or payment doesn't occur, they can be subject to a non-electronic notification (NEN) penalty and/or a non-electronic payment (NEP) penalty.

The ATO advises agents that if their clients receive an NEN or NEP penalty and they want to request a remission of the penalty, they should use the Tax Agent Portal 'Mail' function.

The ATO has updated the Mail topic list to include the new subject Remission of non-electronic notification or non-electronic payment penalty for these requests.

Media Release Search
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To