Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 440

440 Notice of registration

(1) The commissioner must give notice to the person of the person’s registration to carry on the business and as a self assessor.

(2) The notice must state the following—

(a) the date of registration;

(b) the dates for lodging returns, and for paying duty, by the self assessor;

(c) the periods to be covered by the returns;

(d) the records required to be kept relating to the instruments and transactions to which the registration relates;

(e) the types of reassessments the self assessor is required or permitted to make;

(f) whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax.