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 75-65   COMMISSIONER MUST GIVE COPY OF DECLARATION TO ENTITY AFFECTED  

75-65(1)    
The Commissioner must give a copy of a declaration under this Subdivision to the entity whose *net fuel amount is stated in the declaration.

75-65(2)    
A failure to comply with subsection (1) does not affect the validity of the declaration.