Tribunal finds that applicant not entitled to GST refund where notification lodged out of time

In Tom and Commissioner of Taxation [2013] AATA 28 the Tribunal found that the applicant was not entitled to refunds of GST as he had not notified the Commissioner of his entitlement to those refunds within the four year time limit stipulated in s 105-55(1) of Schedule 1 to the TAA. The applicant had lodged revised BASs outside the four year time period.

The Tribunal also found that the Commissioner had no discretion to extend the time provided for the Applicant to give notice of its entitlement to claim a refund, referring to Australian Leisure Marine Pty Ltd and Commissioner of Taxation [2010] AATA 1065.

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