DUTIES ACT 2001 - SECT 481
Offence for person other than self assessor to endorse instrument or ELN transaction document
DUTIES ACT 2001 - SECT 481
Offence for person other than self assessor to endorse instrument or ELN transaction document
481 Offence for person other than self assessor to endorse instrument or ELN
transaction document
(1) A person must not make any notation or endorsement
on an instrument or ELN transaction document indicating or implying duty has
been paid for the instrument or ELN transaction document unless the person is
authorised to do so under this Act.
Penalty—
Maximum penalty—200
penalty units.
Note—
This provision is an executive liability provision under the
Administration Act , section 140 .
(2) A person does not commit an offence
against subsection (1) if the person makes a notation on an ELN transaction
document required under the Electronic Conveyancing National Law (Queensland)
for the completion of an ELN transfer or ELN lodgement.
(3) In this
section—
"make" , a notation or endorsement on an ELN transaction document, includes
enter information into the ELN workspace for the ELN transfer or ELN lodgement
to which the ELN transaction document relates.
