Goods and Services Tax Determination

GSTD 2012/4A1 - Addendum

Goods and services tax: when is 'hospital treatment' for the purposes of section 38-20 of the A New Tax System (Goods and Services Tax) Act 1999?

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Addendum

This Addendum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Goods and Services Tax Determination GSTD 2012/4 to reflect amendments made to:

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the TAA on time limits on claiming refunds, and

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the TAA and A New Tax System (Goods and Services Tax) Act 1999 (GST Act) on restrictions on claiming refunds on overpaid GST.

GSTD 2012/4 is amended as follows:

1. Footnote 8

Omit 'A New Tax System (Goods and Services Tax Act 1999'; substitute 'A New Tax System (Goods and Services) Tax Bill 1998'.

2. Footnote 12

Omit the footnote; substitute:

¹² Entities have generally four years to claim a refund of overpaid GST. For tax periods starting before 1 July 2012, the entitlement to a refund expires 4 years after the end of the relevant tax period unless the entity notifies the Commissioner of their claim to the refund within that time period (see section 105-55 of Schedule 1 to the TAA). For tax periods starting on or after 1 July 2012, the entitlement expires four years from the day after the day that the Commissioner gives a notice of assessment (see section 155-35 of Schedule 1 to the TAA).

3. Footnote 13

Omit the footnote; substitute:

¹³ There are restrictions on claiming refunds of overpaid GST in certain circumstances. For overpaid GST relating to tax periods starting before 31 May 2014, see section 105-65 of Schedule 1 to the TAA. For overpaid GST relating to tax periods starting on or after 31 May 2014, see Division 142 of the GST Act.

4. Legislative references

Omit:

- ANTS(GST)A 1999 38 7(2)(a)

- Health Insurance Act 1973 Part II

- Health Insurance Regulations 1975 -14

Insert:

- ANTS(GST)A 1999

- ANTS(GST)A 1999 Div 142

- TAA 1953

- TAA 1953 Sch 1 155-35

- Health Insurance Act 1973 Pt II

- Health Insurance Regulations 1975 14

This Addendum applies to tax periods starting on or after 31 May 2014.

Commissioner of Taxation
14 January 2015

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References

ATO references:
NO 1-64Z0G4A