Duties Act 2001

The commissioner must give notice to the person of the person’s registration to carry on the business and as a self assessor.

The notice must state the following—

the date of registration;

the dates for lodging returns, and for paying duty, by the self assessor;

the periods to be covered by the returns;

the records required to be kept relating to the instruments and transactions to which the registration relates;

the types of reassessments the self assessor is required or permitted to make;

whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax.