(1) Each time a multiple locking event happens for the ELN workspace for an
ELN transfer or ELN lodgement, when the ELN workspace is locked again—
(a)
another ELN transaction document is taken to exist, regardless of whether
another ELN transaction document has been created in the ELN workspace; and
(b) the document is taken to be signed by the parties to the
dutiable transaction; and
(c) to remove any doubt, it is declared that—
(i)
for an ELN transfer—another dutiable transaction that is an ELN transfer is
taken to arise; or
(ii) for an ELN lodgement—another dutiable transaction
that is an ELN lodgement is taken to arise.
(2) For this section, a
"multiple locking event" happens for the ELN workspace for an ELN transfer or
ELN lodgement if, after the ELN workspace has been unlocked, the ELN workspace
is locked again.
