DUTIES ACT 2001 - SECT 156W
Effect of self assessor’s endorsement of ELN transaction document for incomplete ELN transfer or incomplete ELN lodgement
DUTIES ACT 2001 - SECT 156W
Effect of self assessor’s endorsement of ELN transaction document for incomplete ELN transfer or incomplete ELN lodgement
156W Effect of self assessor’s endorsement of ELN transaction document for
incomplete ELN transfer or incomplete ELN lodgement
(1) Subsection (2) applies if— (a) an ELN transaction document for an ELN
transfer is endorsed by a self assessor registered under chapter 12 , part 2
or 3 ; and
(b) the ELN transfer becomes an incomplete ELN transfer.
(2) The
endorsement is of no effect from the time the ELN workspace for the incomplete
ELN transfer is unlocked.
(3) Subsection (4) applies if— (a) an ELN
transaction document for an ELN lodgement is endorsed by a self assessor
registered under chapter 12 , part 2 or 3 ; and
(b) the ELN lodgement becomes
an incomplete ELN lodgement.
(4) The endorsement is of no effect from the
time the ELN workspace for the incomplete ELN lodgement is unlocked.