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  


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  

165-40   Commissioner may make declaration for purpose of negating avoider ' s GST benefits  

For the purpose of negating a * GST benefit the avoider mentioned in section 165-5 gets or got from the * scheme , the Commissioner may make a declaration stating either or both of the following:

(a) the amount that is (and has been at all times) the avoider ' s * net amount for a specified tax period that has ended;

(b) the amount that is (and has been at all times) the amount of GST on a specified * taxable importation that was made (or is stated in the declaration to have been made) by the avoider.


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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