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13 Aug 13 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.

 


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