#### 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).

Previous section75‑50 Declaration has effect according t75‑50 Declaration has effect according to its terms Next section75‑60 One declaration may cover several 75‑60 One declaration may cover several tax periods or fuel tax return periods