Queensland Consolidated Acts

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DUTIES ACT 2001 - SECT 471J

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—

(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.

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