sec.455ALodging transaction statements

### sec.455A Lodging transaction statements A self assessor registered under part 2 or 3 must for a standard self assessment— lodge a transaction statement, and the documents required to accompany the statement, for an instrument or transaction as required by the notice of the self assessor’s registration; and stamp the instrument or ELN transaction document to which the transaction statement relates by endorsing it in the way mentioned in subsection (4) — for a self assessor registered under part 2 —not later than when the duty, assessed interest and penalty tax on the instrument or transaction are paid by the self assessor to the commissioner; or for a self assessor registered under part 3 — if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. Maximum penalty—100 penalty units. For provisions about payments by self assessors who are tax agents under the Administration Act , see section 35 of that Act. For when a self assessor is taken to have stamped an ELN transaction document, see subsection (7) . Subsection (1) (b) does not apply if the self assessor’s notice of registration states that no endorsements are required on the instruments or ELN transaction documents. For subsection (1) (a) , if the self assessor is registered under part 2 , the self assessor must lodge the transaction statement and documents by the date that is 30 days after the date liability for duty for the instrument or transaction arises. For subsection (1) (a) , if the self assessor is registered under part 3 , the self assessor must lodge the transaction statement and documents by the later of the following dates— the date that is 30 days after the date liability for duty for the instrument or transaction arises; the date that is 7 days after the self assessor receives, under section 471E (1) (a) , all instruments and other documents relating to the instrument or transaction. For subsection (1) (b) — an instrument or ELN transaction document for which duty is imposed must be endorsed— if the self assessor’s notice of registration states the way in which the instrument or ELN transaction document must be endorsed—in the way stated; or otherwise, with the following— a reference to this Act’s short title; the self assessor’s client number; the transaction number for the instrument or ELN transaction document; the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; the date the endorsement is made; the signature of the individual completing the endorsement; and another instrument must be endorsed in the way stated in the self assessor’s notice of registration. Subsection (4) (a) (ii) (F) does not apply to an ELN transaction document. Subsection (7) applies if— a self assessor registered under part 2 or 3 validly assigns a transaction number to an ELN transaction document for an ELN transfer or ELN lodgement; or a transaction number is assigned to an ELN transaction document for an ELN transfer or ELN lodgement, and notified to a self assessor registered under part 2 or 3 , by a system administered by the commissioner. For subsection (1) (b) , the ELN transaction document is taken to have been stamped by the self assessor immediately after the ELN workspace for the ELN transfer or ELN lodgement is locked. An endorsement of an ELN transaction document stops having effect if the ELN workspace for the ELN transfer or ELN lodgement is unlocked—see section 156W . Subsection (7) does not affect the self assessor’s compliance with the requirements mentioned in subsection (4) . s 455A ins 2009 No. 19 s 12 amd 2010 No. 11 s 59 ; 2015 No. 4 s 27 ; 2018 No. 27 s 34 (sec.455A-ssec.1) A self assessor registered under part 2 or 3 must for a standard self assessment— lodge a transaction statement, and the documents required to accompany the statement, for an instrument or transaction as required by the notice of the self assessor’s registration; and stamp the instrument or ELN transaction document to which the transaction statement relates by endorsing it in the way mentioned in subsection (4) — for a self assessor registered under part 2 —not later than when the duty, assessed interest and penalty tax on the instrument or transaction are paid by the self assessor to the commissioner; or for a self assessor registered under part 3 — if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. Maximum penalty—100 penalty units. For provisions about payments by self assessors who are tax agents under the Administration Act , see section 35 of that Act. For when a self assessor is taken to have stamped an ELN transaction document, see subsection (7) . (sec.455A-ssec.1A) Subsection (1) (b) does not apply if the self assessor’s notice of registration states that no endorsements are required on the instruments or ELN transaction documents. (sec.455A-ssec.2) For subsection (1) (a) , if the self assessor is registered under part 2 , the self assessor must lodge the transaction statement and documents by the date that is 30 days after the date liability for duty for the instrument or transaction arises. (sec.455A-ssec.3) For subsection (1) (a) , if the self assessor is registered under part 3 , the self assessor must lodge the transaction statement and documents by the later of the following dates— the date that is 30 days after the date liability for duty for the instrument or transaction arises; the date that is 7 days after the self assessor receives, under section 471E (1) (a) , all instruments and other documents relating to the instrument or transaction. (sec.455A-ssec.4) For subsection (1) (b) — an instrument or ELN transaction document for which duty is imposed must be endorsed— if the self assessor’s notice of registration states the way in which the instrument or ELN transaction document must be endorsed—in the way stated; or otherwise, with the following— a reference to this Act’s short title; the self assessor’s client number; the transaction number for the instrument or ELN transaction document; the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; the date the endorsement is made; the signature of the individual completing the endorsement; and another instrument must be endorsed in the way stated in the self assessor’s notice of registration. (sec.455A-ssec.5) Subsection (4) (a) (ii) (F) does not apply to an ELN transaction document. (sec.455A-ssec.6) Subsection (7) applies if— a self assessor registered under part 2 or 3 validly assigns a transaction number to an ELN transaction document for an ELN transfer or ELN lodgement; or a transaction number is assigned to an ELN transaction document for an ELN transfer or ELN lodgement, and notified to a self assessor registered under part 2 or 3 , by a system administered by the commissioner. (sec.455A-ssec.7) For subsection (1) (b) , the ELN transaction document is taken to have been stamped by the self assessor immediately after the ELN workspace for the ELN transfer or ELN lodgement is locked. An endorsement of an ELN transaction document stops having effect if the ELN workspace for the ELN transfer or ELN lodgement is unlocked—see section 156W . (sec.455A-ssec.8) Subsection (7) does not affect the self assessor’s compliance with the requirements mentioned in subsection (4) . - (a) lodge a transaction statement, and the documents required to accompany the statement, for an instrument or transaction as required by the notice of the self assessor’s registration; and - (b) stamp the instrument or ELN transaction document to which the transaction statement relates by endorsing it in the way mentioned in subsection (4) — (i) for a self assessor registered under part 2 —not later than when the duty, assessed interest and penalty tax on the instrument or transaction are paid by the self assessor to the commissioner; or (ii) for a self assessor registered under part 3 — (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - (i) for a self assessor registered under part 2 —not later than when the duty, assessed interest and penalty tax on the instrument or transaction are paid by the self assessor to the commissioner; or - (ii) for a self assessor registered under part 3 — (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or - (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - (i) for a self assessor registered under part 2 —not later than when the duty, assessed interest and penalty tax on the instrument or transaction are paid by the self assessor to the commissioner; or - (ii) for a self assessor registered under part 3 — (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or - (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - (A) if the duty, assessed interest and penalty tax on the instrument or transaction are received by the self assessor—not later than when the duty, assessed interest and penalty tax are paid by the self assessor to the commissioner; or - (B) otherwise—within 1 day after the self assessor becomes aware that the duty, assessed interest and penalty tax on the instrument or transaction have been paid to the commissioner. - 1 For provisions about payments by self assessors who are tax agents under the Administration Act , see section 35 of that Act. - 2 For when a self assessor is taken to have stamped an ELN transaction document, see subsection (7) . - (a) the date that is 30 days after the date liability for duty for the instrument or transaction arises; - (b) the date that is 7 days after the self assessor receives, under section 471E (1) (a) , all instruments and other documents relating to the instrument or transaction. - (a) an instrument or ELN transaction document for which duty is imposed must be endorsed— (i) if the self assessor’s notice of registration states the way in which the instrument or ELN transaction document must be endorsed—in the way stated; or (ii) otherwise, with the following— (A) a reference to this Act’s short title; (B) the self assessor’s client number; (C) the transaction number for the instrument or ELN transaction document; (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; (E) the date the endorsement is made; (F) the signature of the individual completing the endorsement; and - (i) if the self assessor’s notice of registration states the way in which the instrument or ELN transaction document must be endorsed—in the way stated; or - (ii) otherwise, with the following— (A) a reference to this Act’s short title; (B) the self assessor’s client number; (C) the transaction number for the instrument or ELN transaction document; (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; (E) the date the endorsement is made; (F) the signature of the individual completing the endorsement; and - (A) a reference to this Act’s short title; - (B) the self assessor’s client number; - (C) the transaction number for the instrument or ELN transaction document; - (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; - (E) the date the endorsement is made; - (F) the signature of the individual completing the endorsement; and - (b) another instrument must be endorsed in the way stated in the self assessor’s notice of registration. - (i) if the self assessor’s notice of registration states the way in which the instrument or ELN transaction document must be endorsed—in the way stated; or - (ii) otherwise, with the following— (A) a reference to this Act’s short title; (B) the self assessor’s client number; (C) the transaction number for the instrument or ELN transaction document; (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; (E) the date the endorsement is made; (F) the signature of the individual completing the endorsement; and - (A) a reference to this Act’s short title; - (B) the self assessor’s client number; - (C) the transaction number for the instrument or ELN transaction document; - (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; - (E) the date the endorsement is made; - (F) the signature of the individual completing the endorsement; and - (A) a reference to this Act’s short title; - (B) the self assessor’s client number; - (C) the transaction number for the instrument or ELN transaction document; - (D) the amounts of any duty, assessed interest and penalty tax paid on the instrument or ELN transaction document; - (E) the date the endorsement is made; - (F) the signature of the individual completing the endorsement; and - (a) a self assessor registered under part 2 or 3 validly assigns a transaction number to an ELN transaction document for an ELN transfer or ELN lodgement; or - (b) a transaction number is assigned to an ELN transaction document for an ELN transfer or ELN lodgement, and notified to a self assessor registered under part 2 or 3 , by a system administered by the commissioner.