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A New Tax System (Goods and Services Tax) Act 1999

Chapter 4 - The special rules  

Part 4-7 - Special rules mainly about returns, payments and refunds  


The special rules in this Part mainly modify the operation of Part 2-7 , but they may affect other Parts of Chapter 2 in minor ways.

Division 165 - Anti-avoidance  

Subdivision 165-B - Commissioner may negate effects of schemes for GST benefits  

165-40  Commissioner may make declaration for purpose of negating avoider ' s GST benefits  

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For the purpose of negating a * GST benefit the avoider mentioned in section 165-5 gets or got from the * scheme , the Commissioner may make a declaration stating either or both of the following:

(a) the amount that is (and has been at all times) the avoider ' s * net amount for a specified tax period that has ended;

(b) the amount that is (and has been at all times) the amount of GST on a specified * taxable importation that was made (or is stated in the declaration to have been made) by the avoider.


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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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