sec.156HEffect of multiple locking events for ELN workspace

### sec.156H Effect of multiple locking events for ELN workspace Each time a multiple locking event happens for the ELN workspace for an ELN transfer or ELN lodgement, when the ELN workspace is locked again— another ELN transaction document is taken to exist, regardless of whether another ELN transaction document has been created in the ELN workspace; and the document is taken to be signed by the parties to the dutiable transaction; and to remove any doubt, it is declared that— for an ELN transfer—another dutiable transaction that is an ELN transfer is taken to arise; or for an ELN lodgement—another dutiable transaction that is an ELN lodgement is taken to arise. For this section, a multiple locking event happens for the ELN workspace for an ELN transfer or ELN lodgement if, after the ELN workspace has been unlocked, the ELN workspace is locked again. s 156H ins 2015 No. 4 s 19 amd 2018 No. 27 s 18 (sec.156H-ssec.1) Each time a multiple locking event happens for the ELN workspace for an ELN transfer or ELN lodgement, when the ELN workspace is locked again— another ELN transaction document is taken to exist, regardless of whether another ELN transaction document has been created in the ELN workspace; and the document is taken to be signed by the parties to the dutiable transaction; and to remove any doubt, it is declared that— for an ELN transfer—another dutiable transaction that is an ELN transfer is taken to arise; or for an ELN lodgement—another dutiable transaction that is an ELN lodgement is taken to arise. (sec.156H-ssec.2) For this section, a multiple locking event happens for the ELN workspace for an ELN transfer or ELN lodgement if, after the ELN workspace has been unlocked, the ELN workspace is locked again. - (a) another ELN transaction document is taken to exist, regardless of whether another ELN transaction document has been created in the ELN workspace; and - (b) the document is taken to be signed by the parties to the dutiable transaction; and - (c) to remove any doubt, it is declared that— (i) for an ELN transfer—another dutiable transaction that is an ELN transfer is taken to arise; or (ii) for an ELN lodgement—another dutiable transaction that is an ELN lodgement is taken to arise. - (i) for an ELN transfer—another dutiable transaction that is an ELN transfer is taken to arise; or - (ii) for an ELN lodgement—another dutiable transaction that is an ELN lodgement is taken to arise. - (i) for an ELN transfer—another dutiable transaction that is an ELN transfer is taken to arise; or - (ii) for an ELN lodgement—another dutiable transaction that is an ELN lodgement is taken to arise.