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 75-40
COMMISSIONER MAY MAKE DECLARATION FOR PURPOSE OF NEGATING AVOIDER
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S FUEL TAX BENEFITS
75-40(1)
For the purpose of negating a *fuel tax benefit the avoider gets from the *scheme, the Commissioner may make a declaration stating the *amount that is (and has been at all times) the avoider ' s *net fuel amount for a specified *tax period or *fuel tax return period that has ended.
75-40(2)
A declaration under this section is not a legislative instrument.
75-40(3)
The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.
For the purpose of negating a *fuel tax benefit the avoider gets from the *scheme, the Commissioner may make a declaration stating the *amount that is (and has been at all times) the avoider ' s *net fuel amount for a specified *tax period or *fuel tax return period that has ended.
View history note
Hide history note75-40(2)
A declaration under this section is not a legislative instrument.
75-40(3)
The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.
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