sec.471JEffect of engagement of self assessor on relevant lodgement requirement

### sec.471J Effect of engagement of self assessor on relevant lodgement requirement A relevant lodgement requirement for the instrument or transaction does not apply for the instrument or transaction if— the self assessor is required to lodge a return or transaction statement for the instrument or transaction; or the self assessor— is permitted to lodge a return or transaction statement for the instrument or transaction; and includes the instrument or transaction in a return lodged as required under section 455 , or lodges a transaction statement for the instrument or transaction under section 455A . s 471J ins 2004 No. 18 s 26 amd 2009 No. 19 s 18 - (a) the self assessor is required to lodge a return or transaction statement for the instrument or transaction; or - (b) the self assessor— (i) is permitted to lodge a return or transaction statement for the instrument or transaction; and (ii) includes the instrument or transaction in a return lodged as required under section 455 , or lodges a transaction statement for the instrument or transaction under section 455A . - (i) is permitted to lodge a return or transaction statement for the instrument or transaction; and - (ii) includes the instrument or transaction in a return lodged as required under section 455 , or lodges a transaction statement for the instrument or transaction under section 455A . - (i) is permitted to lodge a return or transaction statement for the instrument or transaction; and - (ii) includes the instrument or transaction in a return lodged as required under section 455 , or lodges a transaction statement for the instrument or transaction under section 455A .