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    <description>Taxpayers unable to file an ER1 return due to a system outage should contact the jurisdictional range officer or portal helpline, record that the return was late because the system was not working in the return remarks, and may rely on departmental extensions of the filing deadline when outages occur near the due date; contemporaneous evidence of outage-related delay is recommended and taxpayers are advised not to wait until the last filing day.</description>
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