ARTICLE · 05 APRIL 2011

Have you overpaid GST?

Moore Australia

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How sure are you that your enterprise has not provided the Commissioner of Taxation ("the Commissioner") with a windfall gain of overpaid GST over the last four years?

AustraliaTax

Stever Visser

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How sure are you that your enterprise has not provided the Commissioner of Taxation ("the Commissioner") with a windfall gain of overpaid GST over the last four years?

The Commissioner has released the eagerly anticipated Miscellaneous Taxation Ruling MT 2010/1 ("MT 2010/1") on 15 December 2010 and importantly provides guidelines on the refund of GST amounts. It has significant application to transactions that have inadvertently been classified as subject to GST.

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