sec.156LDeemed compliance with duty obligation

### sec.156L Deemed compliance with duty obligation A duty obligation for an incomplete ELN transfer that is related to the completed transfer is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed transfer. A duty obligation for an incomplete ELN lodgement that is related to the completed lodgement is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed lodgement. In this section— duty obligation means an obligation under any of the following provisions— a provision for a lodgement requirement under the Administration Act ; the Administration Act , section 30 , 31 , 32 , 35 , 54 or 58 ; section 455A (1) (b) or 471E (1) . s 156L ins 2015 No. 4 s 19 amd 2018 No. 27 s 23 (sec.156L-ssec.1) A duty obligation for an incomplete ELN transfer that is related to the completed transfer is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed transfer. (sec.156L-ssec.2) A duty obligation for an incomplete ELN lodgement that is related to the completed lodgement is taken to be complied with when the duty obligation under the same provision is complied with in full for the completed lodgement. (sec.156L-ssec.3) In this section— duty obligation means an obligation under any of the following provisions— a provision for a lodgement requirement under the Administration Act ; the Administration Act , section 30 , 31 , 32 , 35 , 54 or 58 ; section 455A (1) (b) or 471E (1) . - (a) a provision for a lodgement requirement under the Administration Act ; - (b) the Administration Act , section 30 , 31 , 32 , 35 , 54 or 58 ; - (c) section 455A (1) (b) or 471E (1) .