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 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
15 September 2017