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Refunds, limitation periods and GST administration – An unfortunate history and an uncertain future? paper

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DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
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Published on 13 Sep 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • refunds and s 8AAZLGA of the TAA
  • limitation periods on claiming refunds and credits – a historical review
  • claiming refunds and credits and limitation periods under the self-assessment regime – can you “stop the clock”?

Author profile

Christopher Sievers
Christopher Sievers practises primarily in revenue law, with a particular focus on GST. Since being called to the Bar in 2001, Chris has developed a substantial advice practice and has appeared on behalf of taxpayers and the Revenue in numerous matters, including the High Court in Reliance Carpet, Qantas and Travelex No.2. - Current at 13 March 2023
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This was presented at 2018 National GST Intensive .

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Individual sessions

20 years after ANTS - Is there a hole in the bucket?

Author(s):  Michael B EVANS

Materials from this session:

Refunds, limitation periods and GST administration – An unfortunate history and an uncertain future?

Author(s):  Chris SIEVERS

Materials from this session:

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