The ATO on Wed 26.2.2014, released an Addendum to Miscellaneous Tax Ruling MT 2010/1 (Restrictions on GST refunds under s 105-65 of Sch 1 to the TAA) to broadly reflect amendments made by the Indirect Tax Laws Amendment (Assessment) Act 2012, which came into effect on 1 July 2012 and introduced a self-assessment regime for indirect taxes.

[LTN 38, 26/2/14]