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. If the changes affect data digitally signed by other parties, these digital signatures will also be made invalid, emails will be sent to those parties advising them that data has changed and inviting them to review the Electronic Lodgement File and consider re-signing the data.
