Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p3
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 3/15)
Character Range: 64505–67197

so far as they are relevant to this Act:
 (i) this Act;
 (ii) the Excise Act 1901 and the Excise Tariff Act 1921;
 (iii) the Customs Act 1901 and the Customs Tariff Act 1995;
 (v) the *GST Act;
 (d) the timing of the scheme;
 (e) the period over which the scheme was entered into and carried out;
 (f) the effect that this Act would have in relation to the scheme apart from this Division;
 (g) any change in the avoider's financial position that has resulted, or may reasonably be expected to result, from the scheme;
 (h) any change that has resulted, or may reasonably be expected to result, from the scheme in the financial position of an entity (a connected entity) that has or had a connection or dealing with the avoider, whether the connection or dealing is or was of a family, business or other nature;
 (i) any other consequence for the avoider or a connected entity of the scheme having been entered into or carried out;
 (j) the nature of the connection between the avoider and a connected entity;
 (k) the circumstances surrounding the scheme;
 (l) any other relevant circumstances.
 (2) Subsection (1) applies in relation to consideration of an entity's purpose in entering into or carrying out a part of a *scheme from which the avoider gets a *fuel tax benefit, and the effect of part of the scheme, as if the part were itself the scheme from which the avoider gets the fuel tax benefit.

Subdivision 75‑B—Commissioner may negate effects of schemes for fuel tax benefits

Table of Sections
75‑40 Commissioner may make declaration for purpose of negating avoider's fuel tax benefits
75‑45 Commissioner may reduce an entity's net fuel amount to compensate
75‑50 Declaration has effect according to its terms
75‑55 Commissioner may disregard scheme in making declarations
75‑60 One declaration may cover several tax periods or fuel tax return periods
75‑65 Commissioner must give copy of declaration to entity affected

75‑40  Commissioner may make declaration for purpose of negating avoider's fuel tax benefits
 (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.

75‑45  Commissioner may reduce an entity's net fuel amount to compensate
 (1) This section operates if:
 (a) the Commissioner has made a declaration under subsection 75‑40(1)