sec.644Obligation for self assessor

### sec.644 Obligation for self assessor This section applies to a self assessor registered under chapter 12, part 3 if— during the retrospectivity period, the self assessor lodged a transaction statement under section 455 or 455A; and the transaction statement relates to a dutiable transaction or relevant acquisition to which subdivision 3 or 4 applies. The self assessor must, within 30 days after the commencement day, give notice to the commissioner that the transaction statement was lodged. Under the Administration Act , failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. Section 488 applies to a failure by a self assessor to comply with subsection (2). s 644 ins 2012 No. 25 s 6 (sec.644-ssec.1) This section applies to a self assessor registered under chapter 12, part 3 if— during the retrospectivity period, the self assessor lodged a transaction statement under section 455 or 455A; and the transaction statement relates to a dutiable transaction or relevant acquisition to which subdivision 3 or 4 applies. (sec.644-ssec.2) The self assessor must, within 30 days after the commencement day, give notice to the commissioner that the transaction statement was lodged. Under the Administration Act , failure to give the commissioner notice about a matter under a tax law is an offence under section 120 of that Act. (sec.644-ssec.3) Section 488 applies to a failure by a self assessor to comply with subsection (2). - (a) during the retrospectivity period, the self assessor lodged a transaction statement under section 455 or 455A; and - (b) the transaction statement relates to a dutiable transaction or relevant acquisition to which subdivision 3 or 4 applies.