Duties Act 2001

On registration of a person as a self assessor, the commissioner must give notice to the person of the registration.

The notice must state the following—

the date of registration;

the instruments and transactions to which the registration relates and for which returns or transaction statements are required or permitted to be lodged;

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

the dates for lodging transaction statements by the self assessor and the dates for paying duty;

the periods to be covered by the returns;

the documents required to accompany the returns or transaction statements;

the records required to be kept relating to the instruments and transactions;

any endorsements to be made on the instruments or ELN transaction documents;

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;

the self assessor’s client number.

However, a matter mentioned in subsection (2) may, instead of being stated in the notice, be stated in a document issued by the commissioner and accompanying the notice.

A matter mentioned in subsection (2) and stated in a document mentioned in subsection (3) is taken to have been stated in the notice.