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
The Commissioner must give a copy of a declaration under this Subdivision to the entity whose * net amount or GST liability is stated in the declaration.
(2)
A failure to comply with subsection (1) does not affect the validity of the declaration.
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 165-65 Commissioner must give copy of declaration to entity affected (1)The Commissioner must give a copy of a declaration under this Subdivision to the entity whose * net amount or GST liability is stated in the declaration.
(2)
A failure to comply with subsection (1) does not affect the validity of the declaration.
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