A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 165.55 Commissioner may disregard scheme in making declarations

A NEW TAX SYSTEM (GOODS AND SERVICES TAX) ACT 1999 - SECT 165.55

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).