FUEL TAX ACT 2006

CHAPTER 4 - COMMON RULES  

PART 4-4 - ANTI-AVOIDANCE  

Division 75 - Anti-avoidance  

SECTION 75-1   WHAT THIS DIVISION IS ABOUT  


The object of this Division is to deter schemes that give entities benefits by reducing fuel tax, increasing refunds or altering the timing of payment of assessed net fuel amounts.

If the dominant purpose or principal effect of a scheme is to give an entity such a benefit, the Commissioner may negate the benefit any entity gets from the scheme by making a declaration stating the entity ' s net fuel amount for a particular tax period, despite the scheme.




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