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HTML Chapters

Chapter 1: Introduction
Chapter 2: Summary of key findings and recommendations
Chapter 3: GST refunds — background
Chapter 4: ATO policy and procedures relating to the payment of GST refunds
Chapter 5: Current Tax Office time frames and performance standards for issuing GST refunds
Chapter 6: Tax Office policies for offsetting refunds against other tax debts
Chapter 7: Tax Office communication processes to taxpayers concerning GST refund delays

Appendices

Appendix 1: Terms of reference of review
Appendix 2: Conduct of review
Appendix 3: Commissioner’s response to review
Appendix 4: Tax Office-planned GST audit activities — 2004-05
Appendix 5: Tax Office processes in relation to GST refunds
Appendix 6: Bibliography
Appendix 7: Abbreviations

List of tables and figures - Links directly to the HTML version of the table

Table 1: GST refund cases referred to CVCs in 2003-04
Table 2: GST refund cases referred to ILEC in 2003-04
Table 3: Comparison of Australian GST refund performance in 2003-04 with 2002-03 refund performance of certain other countries
Figure 1: Tax Office Activity Statement refund processes