Revenue E-Brief

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Revenue E-Brief Issue 010/19, 24 January 2019

Surcharge for late submission of returns, including where there is a delay in uploading iXBRL financial statements through ROS

Tax and Duty Manual Part 47-06-01 has been updated by to provide guidance on the waiver of the surcharge where there is difficulty filing iXBRL financial statements.

24 January 2019