9What operation of a vehicle constitutes a journey etc.

#### 9 What operation of a vehicle constitutes a journey etc. (1) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken to be a journey in its own right. (2) The Commissioner may, by legislative instrument, determine that, if the operation of a vehicle between 2 points occurs in such circumstances as are ascertained in accordance with the determination, that operation is taken not to be a journey. (3) Before making a determination under subsection (1) or (2), the Commissioner must consult: (a) the Bus Industry Confederation; and (b) the Australian Trucking Association Ltd; and (c) the National Farmers Federation; and (ca) the Total Environment Centre Inc; and (d) such other organisations (if any) as are specified in the regulations. (5) The Commissioner must, 30 days before making a determination, publish a draft of the determination on the Australian Taxation Office website together with an invitation seeking public comment on the draft determination. (6) The Commissioner must cause to be included in his or her annual report, in respect of each determination he or she has made: (a) a summary of public comment received in accordance with subsection (5); (b) a description of how public comment was taken into account in the final determination; (c) where public comment is not taken into account in the final determination, a statement of reasons why the comment was not taken into account. (7) As soon as practicable after making a final determination, the Commissioner must for at least 45 days publish the determination on the Australian Taxation Office website.