A New Tax System (Goods and Services Tax) Act 1999
| Chapter 4 - The special rules |
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| Part 4-7 - Special rules mainly about returns, payments and refunds |
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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 |
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| Subdivision 165-B - Commissioner may negate effects of schemes for GST benefits |
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165-55 Commissioner may disregard scheme in making declarations |
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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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