A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  

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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