The AAT has held that a taxpayer’s notice to the Commissioner of his entitlement to GST refunds for the periods 30 September 2005 to 31 December 2006 was lodged outside of the relevant 4-year period and therefore he was not entitled to the refunds claimed.
The taxpayer carried on a retailing upholstery business. For the relevant periods, he lodged BASs in his own name resulting in GST net amounts of $5,634. In May 2011, the taxpayer lodged revised BASs for the relevant periods which reduced his net GST amount to nil. The taxpayer claimed that his accountant had incorrectly classified directors’ fees and had incorrectly lodged the BASs in the taxpayer’s own name, thus he sought refunds of approximately $5,560 for the relevant periods. The Commissioner disagreed and determined the taxpayer was not entitled to the refunds.
The AAT held the notice of entitlement of a refund, being the revised activity statements, was lodged by the taxpayer on 18 May 2011, which was outside of the 4-year period in respect of each of the relevant tax periods. It said prior to 18 May 2011, the taxpayer did not provide notice to the Commissioner of his entitlement to the refund and accordingly, pursuant to s 105-55(1) of Sch 1 to the TAA, the taxpayer was not entitled to a refund.
(AAT Case [2013] AATA 28, Re Tom and FCT, AAT, Ref No 2011/4699, Deutsch DP, 22 January 2013.)
[LTN 15, 23/1/13]