sec.447Restriction on assessment by commissioner

### sec.447 Restriction on assessment by commissioner A self assessor who, under the self assessor’s notice of registration, is required to lodge returns or transaction statements for particular instruments or transactions, must not lodge an instrument, or an instrument or ELN transaction document for the transaction, of that type for assessment by the commissioner. This section has effect subject to the Administration Act , section 11 (2) (a) . s 447 amd 2009 No. 19 s 7 ; 2015 No. 4 s 23 ; 2018 No. 27 s 31 (sec.447-ssec.1) A self assessor who, under the self assessor’s notice of registration, is required to lodge returns or transaction statements for particular instruments or transactions, must not lodge an instrument, or an instrument or ELN transaction document for the transaction, of that type for assessment by the commissioner. (sec.447-ssec.2) This section has effect subject to the Administration Act , section 11 (2) (a) .