Australian retailers may not be entitled to GST refunds if legislation is passed

July 16 2013

Naidoo has won the right to claim back GST from the Australian Taxation Office (ATO) despite the fact that they did not pass on the refund to the recipient of their supply. However taxpayers in similar circumstances may not be entitled to a refund if new legislation is passed.

Unlock this content.

The content you are trying to view is exclusive to our subscribers.

To unlock this content:

Take a Free Trial or Login

Topics

more across site & shared bottom lb ros

More from across our site

Direct Tax

WTS Digital’s Michel Braun on redefining tax work with plAIground

Braun gives ITR an exclusive insight into WTS Digital’s UK launch of its AI product, which can free up more than 1,500 hours per month by reducing routine tasks

Tom Baker, September 02 2025

Direct Tax

Keeping up with moving R&D goalposts with ForrestBrown’s Katy Long

Long tells ITR about her varied role, why curiosity is a key characteristic for the tax professional, and what she’d be doing if she wasn’t working in tax

September 02 2025

Direct Tax

AI and the future of taxation

The choice facing governments is not whether to adopt AI in taxation, but how to do so in a way that upholds the principles of tax fairness, writes Neil Kelley

Neil Kelley, September 01 2025

Direct Tax

Copy of What Corporates Want 2025 (3) (1).png

‘Mutual accountability’ required to fix German client cost grumbles

As ITR’s client data reveals discontent with German tax advisers’ cost management, Grant Thornton’s local TP head insists it’s a two-way street

Tom Baker, September 01 2025

Direct Tax

A taxing week: Businesses craving certainty aren’t getting it from Donald Trump

Uncertainty isn’t always a bad thing, but it’s easy to see how the Trump administration’s IRS commissioner merry-go-round may serve to undermine business confidence

Sam Sholli, August 29 2025

Direct Tax

This week in tax: EU stands by DSTs despite Trump backlash

The EU defended its ‘sovereign right’ to impose the tax in the face of US tariff threats; in other news, the US deputy Treasury secretary resigned after just five months

Sam Sholli, August 29 2025

Direct Tax

Tax tech to TV presenter: the many lives of Jules Herd

Ascoria’s chief revenue officer shares her career wisdom garnered from the disparate worlds of tax technology, electric cables, radio DJing and more

August 28 2025

Direct Tax

Tax goes digital: will operations play ball?

Businesses no longer have a choice when it comes to tax technology transformation. Pavlo Boyko of TMF Group says the question is simply: sink or swim?

Pavlo Boyko, August 28 2025

Transfer Pricing