Published on 17 May 12
by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE
This paper covers:
GST and refunds
discretion to withhold a GST refund pending verification
discretion to refuse to give a GST refund - s105-65.
Wai Choong Chan
Wai Choong is an Associate Partner with Crowe Horwath’s Tax Advisory Group. Wai Choong specialises in GST and has over 18 years experience as an indirect tax adviser. Wai Choong was previously the Principal Indirect Tax Advisor at MLC and before that, a GST Director at PricewaterhouseCoopers. He is a Chartered Accountant and a Solicitor, providing commercial and practical advice to his clients in assisting them to manage their GST risks and opportunities. Current at 24 April 2014
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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