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
Current at 14 July 2009
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