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 75-60
75-60
ONE DECLARATION MAY COVER SEVERAL TAX PERIODS OR FUEL TAX RETURN PERIODS
Statements relating to different *tax periods or *fuel tax return periods may be included in a single declaration under this Subdivision.
Statements relating to different *tax periods or *fuel tax return periods may be included in a single declaration under this Subdivision.
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