DUTIES ACT 2001 - SECT 447
Restriction on assessment by commissioner
DUTIES ACT 2001 - SECT 447
Restriction on assessment by commissioner
447 Restriction on assessment by commissioner
(1) A self assessor who, under
the self assessor’s notice of registration, is required to lodge returns or
transaction statements for particular instruments or transactions, must not
lodge an instrument, or an instrument or ELN transaction document for the
transaction, of that type for assessment by the commissioner.
(2) This
section has effect subject to the Administration Act , section 11 (2) (a) .
