Commonwealth Consolidated Acts

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 165.55

                   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).