sec.471CApplication of pt 2

### sec.471C Application of pt 2 This part applies to an instrument or transaction for which a liable party engages a self assessor who is— registered under chapter 12 , part 3 ; and required or permitted under the self assessor’s notice of registration to lodge returns or transaction statements for the instrument or transaction. However, if the self assessor is not permitted to make a reassessment of duty on the instrument or transaction, this part does not apply to the instrument or transaction for the making of the reassessment. s 471C ins 2004 No. 18 s 26 amd 2009 No. 19 s 15 (sec.471C-ssec.1) This part applies to an instrument or transaction for which a liable party engages a self assessor who is— registered under chapter 12 , part 3 ; and required or permitted under the self assessor’s notice of registration to lodge returns or transaction statements for the instrument or transaction. (sec.471C-ssec.2) However, if the self assessor is not permitted to make a reassessment of duty on the instrument or transaction, this part does not apply to the instrument or transaction for the making of the reassessment. - (a) registered under chapter 12 , part 3 ; and - (b) required or permitted under the self assessor’s notice of registration to lodge returns or transaction statements for the instrument or transaction.