2020 National GST Intensive Online - Travelex Case

Published on 31 Aug 2020 | Took place at Online, National

This session explored the legal and administrative consequences of the Full Federal Court decision in Commissioner of Taxation v Travelex Limited [2020] FCAFC 10. The case concerns the correct calculation of delayed refund interest, an area where arriving at the right result involves “a somewhat tortuous journey through a labyrinth of obscure provisions”, as his Honour Wigney J noted in hearing the matter at first instance.