Document ID: chunk:federal_register_of_legislation:C2021C00299:section:3:p5
Version: federal_register_of_legislation:C2021C00299
Segment Type: section
Provision Reference: s 3 (pt 5/15)
Character Range: 69219–72059

declaration under this section is not a legislative instrument.

75‑50  Declaration has effect according to its terms
  For the purpose of making an *assessment, a statement in a declaration under this Subdivision has effect according to its terms, despite the provisions of this Act outside of this Division.

75‑55  Commissioner may disregard scheme in making declarations
  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).

75‑60  One declaration may cover several tax periods or fuel tax return periods
  Statements relating to different *tax periods or *fuel tax return periods may be included in a single declaration under this Subdivision.

75‑65  Commissioner must give copy of declaration to entity affected
 (1) The Commissioner must give a copy of a declaration under this Subdivision to the entity whose *net fuel amount is stated in the declaration.
 (2) A failure to comply with subsection (1) does not affect the validity of the declaration.

Part 4‑5—Miscellaneous

Division 95—Miscellaneous

Table of Subdivisions
 Guide to Division 95
95‑A Miscellaneous

Guide to Division 95

95‑1  What this Division is about
      This Division provides for determinations and regulations to be made for the purposes of the fuel tax law.

Subdivision 95‑A—Miscellaneous

Table of Sections
95‑5 Determination of blends that no longer constitute fuels
95‑10 Application of this law to the Commonwealth
95‑100 Regulations

95‑5  Determination of blends that no longer constitute fuels
 (1) For the purposes of the *fuel tax law, the Commissioner may, by legislative instrument, determine that a blend of a fuel and another product does not constitute a fuel.
 (2) An entity that blends that fuel and that other product to produce that blend is taken to have used that fuel.
 (3) In making a determination under subsection (1), the Commissioner must consider the following matters:
 (a) the physical and chemical properties of the blend;
 (b) whether the blend can be used in an internal combustion engine;
 (c) whether the blend is marketed and distributed as fuel;
 (d) whether there is a risk that the blend might be used as fuel, and the financial impact on the Commonwealth if the blend were used as fuel;
 (e)