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

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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 CTA
Michelle Bennett, CTA, is an Indirect Tax and Law partner at BDO. Michelle has more than 25 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. Prior to BDO, Michelle was a Partner at one of the big four firms, providing solutions and managing GST and state tax risks. Before that she spent 9 years with a leading national law firm. Long-term secondments to two of Australia’s largest banks has also provided Michelle with a genuine understanding of the practical issues of tax compliance in a complex commercial environment. With her extensive experience in legal and accounting firms, Michelle works across a broad range of commercial and property transactions, mergers and acquisitions, corporate restructures and inbound investments. - Current at 26 March 2024
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:

El Condor Pasa - Is GST change inevitable?

Author(s):  Michael B EVANS

Materials from this session:

GST issues and wealth management

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

Materials from this session:

GST and infrastructure projects

Author(s):  Tony WINDLE,  Patrick LAVERY

Materials from this session:

Compensation for loss: Settlement arrangements, court orders and warranty claims

Author(s):  Geoff MANN,  Nika Dharmadasa,  Jayr Teng

Materials from this session:

Compensation for loss: GST issues from the insured's perspective

Author(s):  Michael Flanderka

Materials from this session:

GST case update

Author(s):  Cathryn FERRARIS,  Cindy Zhang

Materials from this session:

Managing GST/VAT in the Asian century

Author(s):  Lachlan R WOLFERS

Materials from this session:

Cross border transactions: GST update

Author(s):  Denis MCCARTHY

Materials from this session:

Refunds and the brave new world of section 105-65

Author(s):  Michelle BENNETT

Materials from this session:

Aquisition supplies

Author(s):  Andrew SOMMER,  Brad MILLER

Materials from this session:

GST and E-commerce

Author(s):  Jeremy GEALE,  Alison Sharpe

Materials from this session:

Consideration reconsidered

Author(s):  Kevin O'ROURKE

Materials from this session:

GST and real property

Author(s):  Scott McGill,  Heydon MILLER

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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