A New Tax System (Goods and Services Tax) Act 1999
Chapter 4
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The special rules
Part 4-7
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Special rules mainly about returns, payments and refunds
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.
Note:
The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.
Division 165 - Anti-avoidance Subdivision 165-B - Commissioner may negate effects of schemes for GST benefits 165-50 Declaration has effect according to its termsFor 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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