Ending of registration of self assessor
564 Ending of registration of self assessor
This section applies to a person who is registered, immediately before 1 January 2006, as a self assessor under chapter 12, part 2 or 3.
The registration mentioned in subsection (1) is cancelled on 1 January 2006 to the extent it applies for duty on leases or occupancy rights.
However, subsection (2) does not affect—
the registration of the person under this Act for any other purpose; orExample—registration of the person under chapter 12, part 2 or 3, as a self assessor for duty on instruments or transactions other than leases or occupancy rights
a requirement that applies to the person under this Act or the Administration Act in relation to a lease or occupancy right for which there is a pre-repeal lease duty liability.
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.