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.

 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.