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


This presentation 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 Bennett, CTA, is an Indirect Tax and Law partner at KPMG. Michelle has 20 years of experience in both legal and accounting firms, developing extensive expertise in relation to the application of state taxes and GST across all commercial transactions. In her current role within KPMG’s Deal Advisory team, Michelle’s goal is to ensure that the indirect taxes, which impact all stages of a transaction, are managed seamlessly. Michelle advises on a wide array of investments for her clients, including on and off-market takeovers, asset acquisitions, privatisations, IPOs and publicprivate partnerships. - Current at 27 August 2018
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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:

Further details about this event:


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