Can two parties update the Electronic Lodgement File at the same time? Yes this is possible.
What are the security issues involved with the use of the Electronic Lodgement File? All subscribers must sign an Accession Deed to use the EC system. Part of this deed includes the need to obtain and use digital certificates when signing on behalf of clients. These certificates can only be obtained from an authorised Certifying Authority (CA), and will only be issued after the subscriber has been through a process administered by a CA as determined by the Accession Deed. What happens if there is an error with any part of the Electronic Lodgement File? Data can be changed after it is entered, both before and after it is digitally signed. It can be changed before it is digitally signed by simple editing. If it is changed after it has been digitally signed, the existing digital signature becomes invalid and the party has to re-sign their data.
