s 471C
In forceApplication of pt 2
Chapter 12AProvisions for parties to self assessable instruments or transactions
Part 2Provisions applicable if agent registered as self assessor
471C Application of pt 2
(1)
This part applies to an instrument or transaction for which a liable party engages a self assessor who is—
(a)
registered under chapter 12, part 3; 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.
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