Currently, it is the one-man band or smaller organization that is more likely to seek out a refund with "apathy" stalling refunds by enterprises.

"I have been preparing refunds for 14 years and the pattern has never changed in this entire time; four out of five business travellers don't even bother," Harland said.

"It isn't just Australia that is lax, the situation is the same in America, Canada and other countries."