High Court decision strengthens GST refund positions for developers
Client AlertHigh Court decision strengthens GST refund positions for developers
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However, the ATO has publicly encouraged taxpayers to be proactive in negotiating payment plans if they are struggling to repay their tax debts for example if they are able to demonstrate ongoing impacts of COVID-19 or other legitimate hardship, such as a natural disaster.
If a small business is denied relief and believes it is being treated improperly by the ATO under the taxation laws, or inconsistently with the ATO Charter, they may consider pursuing relief from external bodies such as the Inspector General of Taxation, Commonwealth Ombudsman, the Administrative Appeals Tribunal or the Courts.
High Court decision strengthens GST refund positions for developers
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Foreign resident CGT reforms expand taxable Australian real property, withholding and renewables discount.