Duties Act 2001

A duty obligation for an incomplete ELN transfer that is related to the completed transfer is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed transfer.

A duty obligation for an incomplete ELN lodgement that is related to the completed lodgement is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed lodgement.

In this section—duty obligation means an obligation under any of the following provisions—

a provision for a lodgement requirement under the Administration Act;

the Administration Act, section 30, 31, 32, 35, 54 or 58;

section 455A(1)(b) or 471E(1).