75-50
CurrentDeclaration has effect according to its terms
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-BCommissioner may negate effects of schemes for fuel tax benefits
75-50 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.
This Act’s bill:Explanatory memorandumSecond reading speech
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