Duties Act 2001

A relevant lodgement requirement for an instrument or transaction is a lodgement requirement, within the meaning of the Administration Act, that applies to the instrument or a document for the instrument or transaction.

However, a requirement under this Act to lodge a return or transaction statement for a self assessment for the instrument or transaction is not a relevant lodgement requirement.

For subsection (2), a return for a self assessment does not include another document that is, under a provision of this Act, taken to be a return for a self assessment.Example of another document taken to be a return—a statement under section 370(4)(a) or 372(1)(a)