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 75-40   COMMISSIONER MAY MAKE DECLARATION FOR PURPOSE OF NEGATING AVOIDER ' S FUEL TAX BENEFITS  

75-40(1)  
For the purpose of negating a *fuel tax benefit the avoider gets from the *scheme, the Commissioner may make a declaration stating the *amount that is (and has been at all times) the avoider ' s *net fuel amount for a specified *tax period or *fuel tax return period that has ended.

75-40(2)  
A declaration under this section is not a legislative instrument.

75-40(3)  


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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