(1) In this Division ¾

}assessment~ means the assessment of duty issued in relation to the statement;

}duty~ means duty chargeable under Division 2 or 3, whichever is applicable;

}statement~ means the statement that was charged with duty;

}taxpayer~ means ¾

(a) a person liable under section 76AM to pay duty; or

(b) a corporation liable under section 76AT to pay duty.

(2) This Division is in addition to the provisions of Part III relating to the reassessment of duty and does not affect the operation of those provisions.

[Section 76AU inserted by No. 60 of 2000 s.19.]