s 447
In forceRestriction on assessment by commissioner
Chapter 12Registered persons
Part 2Registration of parties to instruments and transactions as self assessors
447 Restriction on assessment by commissioner
(1)
A self assessor who, under the self assessor’s notice of registration, is required to lodge returns or transaction statements for particular instruments or transactions, must not lodge an instrument, or an instrument or ELN transaction document for the transaction, of that type for assessment by the commissioner.
(2)
This section has effect subject to the Administration Act, section 11(2)(a).
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