2012

Refunds and the brave new world of section 105-65

Source: National

Published Date: 6 Sep 2012

 

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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

Individual Session

Refunds and the brave new world of section 105-65

Author(s): Michelle Bennett

Details

  • Published By: Michelle Bennett
  • Published On:6 Sep 2012
  • Took place at:Hilton Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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