5A. Special tax return arrangements ¾ corrections and alterations (section 50(1)(f))
(1) An online stamping arrangement may authorise the responsible party to correct an error of any of the following kinds made in a self-assessment made under the arrangement ¾
(a) a typographical error;
(b) an incorrect selection from a list of items;
(c) incorrectly entering information more than once;
(d) any other error of a minor clerical nature.
(2) An online stamping arrangement may authorise the responsible party to alter a self-assessment of the stamp duty payable on an instrument if ¾
(a) the responsible party has made an error of the kind referred to in subregulation (1);
(b) as a result of the error an incorrect decision was made as to ¾
(i) whether stamp duty was payable on the instrument; or
(ii) the amount of stamp duty payable on the instrument;
and
(c) the alteration is to correct that decision after the error has been corrected.
(3) In this regulation ¾
}online stamping arrangement~ means a special tax return arrangement under which the responsible party may make a self-assessment of the stamp duty payable on an instrument using the web site provided by the Commissioner to enable taxpayers to make self-assessments, lodge returns and pay tax electronically (known as Revenue Online).
[Regulation 5A inserted in Gazette 13 Dec 2005 p. 5993.]