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DUTIES ACT 2001 - SECT 445 Notice of registration

DUTIES ACT 2001 - SECT 445

Notice of registration

445 Notice of registration

(1) On registration of a person as a self assessor, the commissioner must give notice to the person of the registration.
(2) The notice must state the following—
(a) the date of registration;
(b) the instruments and transactions to which the registration relates and for which returns or transaction statements are required or permitted to be lodged;
(c) the dates for lodging returns, and for paying duty, by the self assessor;
(ca) the dates for lodging transaction statements by the self assessor and the dates for paying duty;
(d) the periods to be covered by the returns;
(e) the documents required to accompany the returns or transaction statements;
(f) the records required to be kept relating to the instruments and transactions;
(g) any endorsements to be made on the instruments or ELN transaction documents;
(h) the types of reassessments the self assessor is required or permitted to make;
(i) whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax;
(j) the self assessor’s client number.
(3) However, a matter mentioned in subsection (2) may, instead of being stated in the notice, be stated in a document issued by the commissioner and accompanying the notice.
(4) A matter mentioned in subsection (2) and stated in a document mentioned in subsection (3) is taken to have been stated in the notice.