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GST and refunds paper

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Published on 17 May 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • GST and refunds
  • discretion to withhold a GST refund pending verification
  • discretion to refuse to give a GST refund - s105-65.

Author profile

Wai Choong Chan
Wai Choong Chan is a Director in the PwC Sydney Indirect Tax Practice with 25+ years of indirect tax experience, specialising in GST. Wai Choong has significant experience in providing GST advice to multi-national clients and assisting them with their GST issues, including in relation to GST governance and GST technology. He brings an international GST perspective having worked in overseas GST/VAT regimes such as in the UK and in Malaysia. In addition, Wai Choong has presented previously on GST issues for Chartered Accountants ANZ, The Tax Institute and currently also teaches at the University of Sydney. - Current at 27 July 2026
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