Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) For the purpose of negating a * GST benefit the avoider mentioned in section 165 - 5 gets or got from the * scheme, the Commissioner may make a declaration stating either or both of the following:
(a) the amount that is (and has been at all times) the avoider's * net amount for a specified tax period that has ended;
(b) the amount that is (and has been at all times) the amount of GST on a specified * taxable importation that was made (or is stated in the declaration to have been made) by the avoider.
(2) The Commissioner must take such action as he or she considers necessary to give effect to a declaration made under this section.