Commonwealth Numbered Acts

FUEL TAX ACT 2006 (NO. 72, 2006) - SECT 75.40

             (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.

Note:          A declaration of the Commissioner under this section is a reviewable fuel tax decision (see Subdivision 112‑E in Schedule 1 to the Taxation Administration Act 1953 ).

             (2)  A declaration under this section is not a legislative instrument.