Following the extended eFiling deadline which expired on 16 November last, we understand from the Collector General's office that almost 80% of all Form 11s filed this year were filed on-line. It seems that there is also, for all practical purposes, full take-up of electronic filing by agents on behalf of their clients. Paper returns are now filed almost exclusively by taxpayers who do not have agents.

The Collector General's office has asked us to note their appreciation of the cooperation from accountants during the filing season. It was also noted to us that enquiries to the ROS helplines are now mostly of technical or case specific nature rather than on routine ROS operational issues. This suggests that there is now great expertise within firms in the operation of ROS.