Queensland Consolidated Acts

DUTIES ACT 2001 - SECT 452

452 Notice of registration

(1) On registration of a person as a self assessor, the commissioner must give notice to the person of the registration.

(2) The notice must state the following—

(a) the date of registration;

(b) the instruments and transactions to which the registration relates and for which returns or transaction statements are required or permitted to be lodged;

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

(ca) the dates for lodging transaction statements by the self assessor and the dates for paying duty;

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

(e) the documents required to accompany the returns or transaction statements;

(f) the records required to be kept relating to the instruments and transactions;

(g) any endorsements to be made on the instruments or ELN transaction documents;

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

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

(j) the self assessor’s client number.

(3) However, a matter mentioned in subsection (2) may, instead of being stated in the notice, be stated in a document issued by the commissioner and accompanying the notice.

(4) A matter mentioned in subsection (2) and stated in a document mentioned in subsection (3) is taken to have been stated in the notice.