s 471I
In forceApplication of pt 3
Chapter 12AProvisions for parties to self assessable instruments or transactions
Part 3Provisions applicable if party registered as self assessor
471I Application of pt 3
(1)
This part applies to an instrument or transaction for which there is a self assessor who is—
(a)
registered under chapter 12, part 2; 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.
Research tools for this sectionSubscription
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.