13 Aug 1313 Payment of refunds of overpaid GST
On 26 June 2013, Tax Laws Amendment (2013 Measures No 4) Bill 2013 was introduced into the House of Representatives. Schedule 3 to the Bill relates to refund claims of overpaid goods and services tax (GST). The Bill seeks to implement a number of changes announced by the government, the first of which was announced in the 2009-10 Federal Budget.
The Bill lapsed with the proroguing of Parliament on 5 August 2013 and the ATO has now published the administrative treatment that it will apply pending the enactment of the changes contained in the Bill.