Law Council of Australia

Business Law Section

Exposure Draft - Refunding Excess GST

Submission Date: 5 April 2013

The Taxation Committee of the Business Law Section of the Law Council of Australia (the Committee) provided a submission to Treasury in relation to the exposure draft on refunding excess GST. 

The Committee considers that the current draft is a substantial improvement on draft division 36 which was released for comment on 17 August 2012. However, the Committee considers that further improvements could be made and the Committee offers the following comments in the submission. References to the GST Act are to the A New Tax System (Goods and Services Tax) Act 1999 (Cth).

Last Updated on 30/04/2025

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