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

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.