sec.452Notice of registration

### sec.452 Notice of registration On registration of a person as a self assessor, the commissioner must give notice to the person of the registration. The notice must state the following— the date of registration; the instruments and transactions to which the registration relates and for which returns or transaction statements are required or permitted to be lodged; the dates for lodging returns, and for paying duty, by the self assessor; the dates for lodging transaction statements by the self assessor and the dates for paying duty; the periods to be covered by the returns; the documents required to accompany the returns or transaction statements; the records required to be kept relating to the instruments and transactions; any endorsements to be made on the instruments or ELN transaction documents; the types of reassessments the self assessor is required or permitted to make; whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax; the self assessor’s client number. 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. A matter mentioned in subsection (2) and stated in a document mentioned in subsection (3) is taken to have been stated in the notice. s 452 amd 2004 No. 18 s 24 ; 2007 No. 42 s 5 ; 2009 No. 19 s 8 ; 2010 No. 11 s 57 ; 2015 No. 4 s 24 ; 2018 No. 27 s 32 (sec.452-ssec.1) On registration of a person as a self assessor, the commissioner must give notice to the person of the registration. (sec.452-ssec.2) The notice must state the following— the date of registration; the instruments and transactions to which the registration relates and for which returns or transaction statements are required or permitted to be lodged; the dates for lodging returns, and for paying duty, by the self assessor; the dates for lodging transaction statements by the self assessor and the dates for paying duty; the periods to be covered by the returns; the documents required to accompany the returns or transaction statements; the records required to be kept relating to the instruments and transactions; any endorsements to be made on the instruments or ELN transaction documents; the types of reassessments the self assessor is required or permitted to make; whether the self assessor is permitted to remit the whole or part of unpaid tax interest or penalty tax; the self assessor’s client number. (sec.452-ssec.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. (sec.452-ssec.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. - (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.