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Travelex: Understanding the aftermath paper

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Published on 09 Dec 21 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers the legal and administrative consequences of the High Court’s decision, dealing with the implications for matters such as the status of revised BASs and the scope for withholding GST refunds following both this decision and the earlier decision of the Full Federal Court in Multiflex.

Author profiles

Patrick Boyd
Prof Kevin O'Rourke OAM
Kevin O’Rourke OAM is Adjunct Professor, School of Accounting, Auditing and Taxation, UNSW Business School at the University of New South Wales. He is also a Director of O’Rourke Consulting and a former senior partner at both PwC and Deloitte. Kevin has 40 years of taxation experience and advises major corporate clients on all aspects of GST. As a legal practitioner, Kevin has been involved in numerous litigation matters, including Qantas and Travelex in the High Court. He is Chair of the Indirect Tax Committee for Chartered Accountants Australia and New Zealand, and a member of the ATO’s GST Stewardship Group. On Australia Day 2022, Kevin was awarded the Medal of the Order of Australia for service to the law. - Current at 04 August 2023
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This was presented at 2021 National GST Conference .

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Travelex: Understanding the aftermath

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