Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purpose of negating a * fuel tax benefit the avoider gets from the * scheme, the Commissioner may make a declaration stating the * amount that is (and has been at all times) the avoider's * net fuel amount for a specified * tax period or * fuel tax return period that has ended.
(2) A declaration under this section is not a legislative instrument.
(3) The Commissioner must take such action as he or she
considers necessary to give effect to a declaration made under this section.