sec.156GWhen dutiable transactions are related

### sec.156G When dutiable transactions are related For this part, an incomplete ELN transfer and a completed transfer, or an incomplete ELN transfer and another incomplete ELN transfer, are related to each other if both are transfers— of the same dutiable property; and to the same transferee; and under the same relevant transfer agreement. There may be more than 1 ELN transfer of the same dutiable property to the same transferee under the same relevant transfer agreement—see section 156H . Also for this part, an incomplete ELN lodgement and a completed lodgement, or an incomplete ELN lodgement and another incomplete ELN lodgement, are related to each other if— both are dutiable transactions of the same dutiable property; and the parties to the transactions are the same; and if an agreement has been entered into by the parties in relation to the transactions— 1 or both transactions are transfers of dutiable property; and both transactions are under the same agreement; and the agreement is not a relevant transfer agreement. There may be more than 1 ELN lodgement of the same dutiable property that have the same parties to the transaction—see section 156H . s 156G ins 2015 No. 4 s 19 amd 2018 No. 27 s 17 (sec.156G-ssec.1) For this part, an incomplete ELN transfer and a completed transfer, or an incomplete ELN transfer and another incomplete ELN transfer, are related to each other if both are transfers— of the same dutiable property; and to the same transferee; and under the same relevant transfer agreement. There may be more than 1 ELN transfer of the same dutiable property to the same transferee under the same relevant transfer agreement—see section 156H . (sec.156G-ssec.2) Also for this part, an incomplete ELN lodgement and a completed lodgement, or an incomplete ELN lodgement and another incomplete ELN lodgement, are related to each other if— both are dutiable transactions of the same dutiable property; and the parties to the transactions are the same; and if an agreement has been entered into by the parties in relation to the transactions— 1 or both transactions are transfers of dutiable property; and both transactions are under the same agreement; and the agreement is not a relevant transfer agreement. There may be more than 1 ELN lodgement of the same dutiable property that have the same parties to the transaction—see section 156H . - (a) of the same dutiable property; and - (b) to the same transferee; and - (c) under the same relevant transfer agreement. - (a) both are dutiable transactions of the same dutiable property; and - (b) the parties to the transactions are the same; and - (c) if an agreement has been entered into by the parties in relation to the transactions— (i) 1 or both transactions are transfers of dutiable property; and (ii) both transactions are under the same agreement; and (iii) the agreement is not a relevant transfer agreement. - (i) 1 or both transactions are transfers of dutiable property; and - (ii) both transactions are under the same agreement; and - (iii) the agreement is not a relevant transfer agreement. - (i) 1 or both transactions are transfers of dutiable property; and - (ii) both transactions are under the same agreement; and - (iii) the agreement is not a relevant transfer agreement.