s 75-60
In forceOne declaration may cover several tax periods or fuel tax return periods
Chapter 4Common rules
Part 4-4Anti‑avoidance
Division 75Anti‑avoidance
Subdivision 75-BCommissioner may negate effects of schemes for fuel tax benefits
75-60 One declaration may cover several tax periods or fuel tax return periods
Statements relating to different *tax periods or *fuel tax return periods may be included in a single declaration under this Subdivision.
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