DUTIES ACT 2001 - SECT 156V
Particular information in ELN workspace taken to be stated to commissioner
DUTIES ACT 2001 - SECT 156V
Particular information in ELN workspace taken to be stated to commissioner
156V Particular information in ELN workspace taken to be stated to
commissioner
(1) For this Act and the Administration Act , each party to an ELN transfer or
ELN lodgement, and each relevant subscriber, is taken to have stated to the
commissioner information that is—
(a) in the ELN workspace for an ELN
transfer or ELN lodgement; and
(b) relevant to this Act or the Administration
Act .
Note—
For the consequences of stating anything to the commissioner
that is false or misleading, see the Administration Act , section 123 .
(2)
In this section—
"relevant subscriber" means a subscriber, including a self assessor registered
under chapter 12 , part 3 , who is engaged by a party for the ELN transfer or
ELN lodgement.