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


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 CTA
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 Click here to expand/collapse more articles by Michelle BENNETT.

This was presented at 2012 National GST Intensive.

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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:

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