Duties Act 2001

This section applies if an instrument or ELN transaction document is endorsed—

by a self assessor registered under chapter 12, part 2 or 3 or an officer or employee of a self assessor registered under chapter 12, part 2 or 3; or

by someone else in contravention of section 481.

The person making the endorsement commits an offence if—

for a person mentioned in subsection (1)(a), the endorsement incorrectly states—

the self assessor’s client number; or

the transaction number for the instrument or ELN transaction document; or

for a person mentioned in subsection (1)(b), the endorsement states a number purporting to be—

a client number; or

a transaction number for the instrument or ELN transaction document; or

the endorsement incorrectly states the amount of duty, assessed interest or penalty tax paid on the instrument or ELN transaction document; or

the endorsement contains other information that the person knows, or should reasonably know, is false or misleading in a material particular; or

the person—

obscures all or part of the endorsement; or

otherwise makes all or part of the endorsement illegible.

Maximum penalty—100 penalty units.

Note—This provision is an executive liability provision under the Taxation Administration Act 2001, section 140.

However, the person does not commit an offence against subsection (2)(c) in relation to an endorsement made on an ELN transaction document for an ELN transfer only because—

the endorsement was made on the basis that section 22(2A) applies to the ELN transfer; and

when the endorsement was made, the commitment amount for the payment commitment had not been paid to the commissioner.