sec.471BWhat is a relevant lodgement requirement

### sec.471B What is a relevant lodgement requirement A relevant lodgement requirement for an instrument or transaction is a lodgement requirement, within the meaning of the Administration Act , that applies to the instrument or a document for the instrument or transaction. However, a requirement under this Act to lodge a return or transaction statement for a self assessment for the instrument or transaction is not a relevant lodgement requirement. For subsection (2) , a return for a self assessment does not include another document that is, under a provision of this Act, taken to be a return for a self assessment. a statement under section 370 (4) (a) or 372 (1) (a) s 471B ins 2004 No. 18 s 26 amd 2005 No. 60 s 36 sch 2 ; 2009 No. 19 s 14 (sec.471B-ssec.1) A relevant lodgement requirement for an instrument or transaction is a lodgement requirement, within the meaning of the Administration Act , that applies to the instrument or a document for the instrument or transaction. (sec.471B-ssec.2) However, a requirement under this Act to lodge a return or transaction statement for a self assessment for the instrument or transaction is not a relevant lodgement requirement. (sec.471B-ssec.3) For subsection (2) , a return for a self assessment does not include another document that is, under a provision of this Act, taken to be a return for a self assessment. a statement under section 370 (4) (a) or 372 (1) (a)