25Commissioner may make declaration for purpose of negating avoider’s charge benefits

25 Commissioner may make declaration for purpose of negating avoider’s charge benefits

(1) For the purpose of negating a charge benefit the avoider mentioned in section 22 gets or got from the scheme, the Commissioner may make a declaration stating either or both of the following:

(a) the amount of charge that is (and has been at all times) payable by the following entity for a specified financial year that has ended:

(i) if the avoider is the parent entity of the avoider’s service group—the avoider;

(ii) otherwise—the parent entity of the avoider’s service group;

(b) the amount that is (and has been at all times) the amount of charge offset of the following entity for a specified financial year that has ended:

(i) if the avoider is the parent entity of the avoider’s service group—the avoider;

(ii) otherwise—the parent entity of the avoider’s service group.

(2) The Commissioner must take such action as the Commissioner considers necessary to give effect to a declaration made under this section.

(3) For the purpose of making an assessment of charge, a statement in a declaration under this section has effect according to its terms, despite the provisions of this Act outside of this Part.