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At last, a genuine admission of the meaning of tax laws:
Australian Taxation Office (ATO), Goods & Services Tax Act 1999, s. 165-55.
"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)."
Australian Taxation Office (ATO), Goods & Services Tax Act 1999, s. 165-55. We may be behind the Aussies, but we're catching up!
Australian Taxation Office (ATO), Goods & Services Tax Act 1999, s. 165-55.
"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)."
Australian Taxation Office (ATO), Goods & Services Tax Act 1999, s. 165-55. We may be behind the Aussies, but we're catching up!
