Skip to main content
shopping_cart

Your shopping cart is empty

Refunds and the brave new world of section 105-65 paper

Published on 06 Sep 12 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper looks at the following in relation to section 105-65:

  • framework
  • 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

Author profile:

Michelle BENNETT
Current at 14 July 2009 Click here to expand/collapse more articles by Michelle BENNETT.
 

 

This was presented at 2012 National GST Intensive .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Joint keynote address

Author(s):  James O'HALLORAN,  Robert OLDING

Materials from this session:


GST issues and wealth management

Author(s):  Bill PACKWOOD,  Amelia O'Rourke

Materials from this session:












GST ruling system in practice

Author(s):  Mark L ROBERTSON

Materials from this session:

Further details about this event:

 

Copyright Statement
click to expand/collapse