#### 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.

Previous section75‑15 Matters to be considered in determ75‑15 Matters to be considered in determining purpose or effect Next section75‑45 Commissioner may reduce an entity’75‑45 Commissioner may reduce an entity’s net fuel amount to compensate

Section 75‑40 Commissioner may make declaration - Fuel Tax Act 2006 - 75‑40 Commissioner may make declaration for purpose of negating avoider’s fuel tax benefits — Zoe