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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  

Note:

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  

165-55  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).

 



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