Paper published on GST refunds and Division 142

As noted previously on this site, on 26 June 2013 the Tax Laws Amendment (2013 Measures No.4) Bill 2013 was introduced into the House of Representatives which would repeal s 105-65 of Schedule 1 to the TAA and introduce Division 142 into the GST Act.

Rather than restrict my analysis to Division 142, I have completed a paper entitled “Refunds of overpaid GST: from s 105-65 to Division 142 – where did we come from, how did we get here and where are we going?” which takes a detailed look at the troubled history of s 105-65 and also provides an analysis of the proposed provisions in Division 142. The aim of the paper is to outline the historical context in which Division 142 has been introduced as well as my views on the provisions themselves. My paper can be accessed here.

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