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20 Aug 10 Taxation Institute in the media

The Taxation Institute's advocacy extended to GST matters this week. On Monday 16 August 2010 both Gina Lazanas  FTIA (Balazs Lazanas & Welch LLP) Chair of the Taxation Institute's GST Sub-Committee and I were quoted in the Australian Financial Review: "GST in frame in Tax Office appeal" (page 6). The article reported the recent ATO Decision Impact Statement on the Luxottica AAT case and the aspects being appealed by the ATO to the Federal Court. The impact statement has wider implications for overpayments of GST and when the ATO will refund them. A refund to a business should not be dependent on whether the overpaid amount was refunded to customers. We will continue to actively pursue this issue with the Commissioner, who must further assess the interaction of the common law and the GST legislation.

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