DUTIES ACT 2001 - SECT 471C Application of pt 2
DUTIES ACT 2001 - SECT 471C
Application of pt 2471C Application of pt 2
(1) This part applies to an instrument or transaction for which a liable party engages a self assessor who is—(a) registered under chapter 12 , part 3 ; and(b) required or permitted under the self assessor’s notice of registration to lodge returns or transaction statements for the instrument or transaction.
(2) However, if the self assessor is not permitted to make a reassessment of duty on the instrument or transaction, this part does not apply to the instrument or transaction for the making of the reassessment.