Fuel Tax Act 2006

CHAPTER 4 - COMMON RULES  

PART 4-4 - ANTI-AVOIDANCE  

Division 75 - Anti-avoidance  

Subdivision 75-B - Commissioner may negate effects of schemes for fuel tax benefits  

SECTION 75-55  

75-55   COMMISSIONER MAY DISREGARD SCHEME IN MAKING DECLARATIONS  
For the purposes of making a declaration under this Subdivision, the Commissioner may:

(a) treat a particular event that actually happened as not having happened; and

(b) treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:

(i) having happened at a particular time; and

(ii) having involved particular action by a particular entity; and

(c) treat a particular event that actually happened as:

(i) having happened at a time different from the time it actually happened; or

(ii) having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).