Administering penalties for failing to electronically notify or pay goods and services tax or pay as you go liabilities

What this Practice Statement is about

When electronic notification and electronic payment is required

When the NEN and the NEP penalties are imposed

How the NEN and the NEP penalties are applied

When to remit the NEN and the NEP penalties

Exemption from electronic lodgment for GST returns

Objection and appeal rights

Privacy

More information