Fuel Tax Act 2006
CHAPTER 4
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COMMON RULES
PART 4-4
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ANTI-AVOIDANCE
Division 75
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Anti-avoidance
SECTION 75-1
WHAT THIS DIVISION IS ABOUT
The object of this Division is to deter schemes that give entities benefits by reducing fuel tax, increasing refunds or altering the timing of payment of assessed net fuel amounts.
If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit any entity gets from the scheme by making a declaration stating the entity ' s net fuel amount for a particular tax period, despite the scheme.
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