In Sedgwick and Commissioner of Taxation [2015] AATA 690 the Tribunal found that the applicant was not entitled to claim input tax credits where the claim for credits was made after the four year statutory time period in Division 93 of the GST Act.

The Tribunal found that the operation of Division 93 was clear and unambiguous and the legislation left no room for the operation of a discretion. In coming to this view, the Tribunal relied on the decision of the Tribunal earlier this year in Re The Trustee for SBM Trust and Commissioner of Taxation  [2015] AATA 174. The Tribunal observed that this may be an unfortunate outcome, but there were policy reasons that underpinned the imposition of a decisive cut-off date.