156V

Particular information in ELN workspace taken to be stated to commissioner

In force

(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.

This Act’s bill:Explanatory memorandum

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