156W

Effect of self assessor’s endorsement of ELN transaction document for incomplete ELN transfer or incomplete ELN lodgement

In force

(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.

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