(1) This part applies to an instrument or
transaction for which there is a self assessor who is—
(a) registered under
chapter 12 , part 2 ; 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.
