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).