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  

165-50   Declaration has effect according to its terms  


For the purpose of making an * assessment , a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.

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