Transfer duty self assessor guidelines

These guidelines have information on how registration applications are considered, rights and obligations, what transactions must be self assessed, penalty amounts, and suspending and cancelling registration. They also guide the Commissioner’s delegates (QRO officers) to ensure consistent and transparent decision-making on self assessor matters.

Guidelines

• SA1—Instructions for self assessors
• SA2—Registering self assessors
• SA3—Rights and obligations—this document reflects the rights and obligations under Public Ruling DA000.2
• SA4—Imposing penalty amounts
• SA5—Suspending and cancelling registration

Also consider…

• Transfer duty for self assessors
• Registering as a self assessor