DUTIES ACT 2001 - SECT 471B What is a relevant lodgement requirement

DUTIES ACT 2001 - SECT 471B

471B What is a relevant lodgement requirement

(1) A
"relevant lodgement requirement" for an instrument or transaction is a lodgement requirement, within the meaning of the Administration Act , that applies to the instrument or a document for the instrument or transaction.

(2) However, a requirement under this Act to lodge a return or transaction statement for a self assessment for the instrument or transaction is not a relevant lodgement requirement.

(3) For subsection (2) , a return for a self assessment does not include another document that is, under a provision of this Act, taken to be a return for a self assessment.

Example of another document taken to be a return—

a statement under section 370 (4) (a) or 372 (1) (a)