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
Subdivision 75-B
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Commissioner may negate effects of schemes for fuel tax benefits
SECTION 75-50
75-50
DECLARATION HAS EFFECT ACCORDING TO ITS TERMS
For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.
For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.
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