Skip to main content
shopping_cart

Your shopping cart is empty

16 Dec 10 Restrictions on GST refunds - MT 2010/1

On 15 December 2010, the ATO issued Miscellaneous Taxation Ruling MT 2010/1 entitled "Miscellaneous tax: restrictions on GST refunds under s 105-65 of Schedule 1 to the Taxation Administration Act 1953". It was previously released in draft form as MT 2009/D1.

The Ruling sets out the Commissioner's views on s 105-65 of Schedule 1 to the Taxation Administration Act 1953, which provides for a restriction on GST refunds that arise from the overpayment of GST.

 


Media Release Search
Keywords
Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
From To