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.