s 75-40
In forceCommissioner may make declaration for purpose of negating avoider’s fuel tax benefits
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-BCommissioner may negate effects of schemes for fuel tax benefits
75-40 Commissioner may make declaration for purpose of negating avoider’s fuel tax benefits
(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.
(2)
A declaration under this section is not a legislative instrument.
(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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