s 75-55
In forceCommissioner may disregard scheme in making declarations
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-BCommissioner may negate effects of schemes for fuel tax benefits
75-55 Commissioner may disregard scheme in making declarations
For the purposes of making a declaration under this Subdivision, the Commissioner may:
(a)
treat a particular event that actually happened as not having happened; and
(b)
treat a particular event that did not actually happen as having happened and, if appropriate, treat the event as:
(i)
having happened at a particular time; and
(ii)
having involved particular action by a particular entity; and
(c)
treat a particular event that actually happened as:
(i)
having happened at a time different from the time it actually happened; or
(ii)
having involved particular action by a particular entity (whether or not the event actually involved any action by that entity).
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.