Published on 06 Sep 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper looks at the following in relation to section 105-65:
- Has an amount been overpaid
- amounts paid and refunds unpaid
- giving the Commissioner the Luxury of Time
- is it the right type of refund?
- What is the nature of the discretion?
- the Commissioner’s power (of positive thinking)
- the presumption considered in National Jet and MTAA
Michelle is a Partner in the Indirect Tax team of
KPMG’s Melbourne office, specialising in GST and stamp duty.
Prior to joining KPMG in 2006 her experience included nine years
in the tax team of a leading national law firm, working in both
Sydney and Melbourne. Long-term secondments to the internal
tax teams at two major ASX-listed corporations have ensured
Michelle has an appreciation of the practical issues of tax
compliance in a complex commercial environment. This
understanding complements her extensive experience in
the application of GST across a broad range of industries.
- Current at
05 September 2013