Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4
Character Range: 1511537–1512274

4                    a declaration under:                                                                                                                                                                                       (a) the declaration was properly made; and
                     (a) subsection 165‑40(1) or 165‑45(3) of the *GST Act; or                                                                                                                                                  (b) except in proceedings under Part IVC of this Act on a review or appeal relating to the declaration—the amounts and particulars of the declaration are correct.
                     (b) subsection 75‑40(1) or 75‑45(3) of the Fuel Tax Act 2006;