Taxation Administration Act 1953
View history note
Hide history noteSch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).
Note: See section 3AA .
Chapter 3 - Collection, recovery and administration of other taxesCh 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
Div 105 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
Subdiv 105-C inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
(Repealed by No 39 of 2012)
S 105-55(5) amended by No 91 of 2008. For further application provision see note under s 105-55(1).
S 105-55 repealed by No 39 of 2012, s 3 and Sch 1 item 259, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 105-55 formerly read:
Division
93
of the GST Act puts a time limit on your entitlement to an input tax credit. Division 47 of the
Fuel Tax Act 2006
puts a time limit on your entitlement to a fuel tax credit.
SECTION 105-55 TIME LIMIT ON REFUNDS ETC. FROM THE COMMISSIONER
105-55(1)
You are not entitled to a refund, other payment or credit to which this subsection applies in respect of a *tax period or importation unless:
(a)
within 4 years after:
(i)
the end of the tax period; or
as the case requires, you notify the Commissioner (in a *GST return or otherwise) that you are entitled to the refund, other payment or credit; or
(ii)
the importation;
(b)
within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or
(c)
in the case of a credit
-
the credit is taken into account in working out:
(i)
a *net amount or *net fuel amount that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(i); or
(ii)
an amount of excess referred to in subsection
105-50(2)
that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(ii).
Note:
S 105-55(1) amended by No 20 of 2010, s 3 and Sch 1 item 15, by inserting the note at the end, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
S 105-55(1) amended by No 91 of 2008 , s 3 and Sch 2 items 7 to 9, by substituting " , other payment or credit " for " or credit " in the text before the paras and in para (a) and (b), and by substituting para (c), effective 1 July 2008. Act No 91 of 2008, Sch 2 item 16 contained the following application provision:
16 Application
…
(2)
The amendments made to section 105-55 of Schedule 1 to the Taxation Administration Act 1953 by this Schedule apply in relation to a refund, other payment or credit:
(a) that is of a kind referred to in subsection 105-55(1) or (3) of Schedule 1 to that Act as amended by this Schedule; and
(b) to which you became entitled before the commencement of this Schedule;unless, before that commencement, you notified the Commissioner in writing, or the Commissioner notified you in writing, that you were entitled to the refund, other payment or credit.
(3)
To avoid doubt, this item does not prevent amendments made by this Schedule from applying to amounts that become payable, or entitlements that arise, on or after 1 July 2008.
Para (c) formerly read:
(c) in the case of a credit - the credit is taken into account in working out a *net amount or *net fuel amount that the Commissioner may recover from you only because of paragraph 105-50(b).
105-55(2)
Subsection (1) applies to:
(a) a refund in relation to a *net amount or *net fuel amount in respect of a particular *tax period; or
(aa) another payment that represents some or all of an amount:
(i) that you paid as an amount of *indirect tax payable by you in respect of a particular tax period; and
(ii) that exceeded the amount (if any) of such tax that you were liable to pay in respect of that tax period; or
(b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or
(c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21-15 of the *Wine Tax Act; or
(d) a refund of an amount of *indirect tax relating to an importation.
S 105-55(2) amended by No 91 of 2008 , s 3 and Sch 2 item 10, by substituting para (a) and (aa) for para (a), effective 1 July 2008. For further application provision see note under s 105-55(1). Para (a) formerly read:
(a) a refund under section 35-5 of the *GST Act or section 61-5 of the Fuel Tax Act 2006 in respect of a particular *tax period; or
105-55(2A)
A request by you to the Commissioner to treat a document as a *tax invoice for the purposes of attributing a credit to a *tax period is taken to be a notification, for the purposes of paragraph (1)(a), of your entitlement to the credit if:
(a) you made the request within the 4 year period referred to in that paragraph in relation to the credit; and
(b) the Commissioner agrees to the request (whether or not within that period).
S 105-55(2A) inserted by No 20 of 2010, s 3 and Sch 1 item 16, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
Fuel tax - non-business taxpayers
105-55(3)
If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund, other payment or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless:
(a) within 4 years after:
(i) the end of the fuel tax return period; or
(as the case requires) you notify the Commissioner that you are entitled to the refund, other payment or credit; or
(ii) the acquisition, manufacture or importation;
(b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund, other payment or credit; or
(c) in the case of a fuel tax credit - the credit is taken into account in working out:
(i) a *net fuel amount that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(i); or
(ii) an amount of excess referred to in subsection 105-50(2) that the Commissioner may recover from you only because of subparagraph 105-50(3)(b)(ii).
Note:
Division 47 of the Fuel Tax Act 2006 puts a time limit on your entitlement to a fuel tax credit.
S 105-55(3) amended by No 20 of 2010, s 3 and Sch 1 item 18, by inserting the note at the end, applicable, and taken to have applied, in relation to acquisitions, manufacturing, importations and adjustments that are taken into account in:
S 105-55(3) amended by No 91 of 2008 , s 3 and Sch 2 items 11 to 13, by inserting " , other payment " in the text before the paras and in para (a) and (b), and by substituting para (c), effective 1 July 2008. For further application provision see note under s 105-55(1). Para (c) formerly read:
(c) in the case of a fuel tax credit - the credit is taken into account in working out a *net fuel amount that the Commissioner may recover from you only because of paragraph 105-50(b).
105-55(4)
Subsection (3) applies to:
(a) a refund in relation to a *net fuel amount attributable to a *fuel tax return period; or
(b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import.
S 105-55(4)(a) amended by No 91 of 2008 , s 3 and Sch 2 item 14, by substituting " in relation to " for " , under section 61-5 of the Fuel Tax Act 2006 , of " , effective 1 July 2008. For further application provision see note under s 105-55(1).
105-55(5)
To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund or other payment in relation to the credit.
S 105-55(5) amended by No 91 of 2008 , s 3 and Sch 2 item 15, by substituting " or other payment " for " under section 61-5 of the Fuel Tax Act 2006 " , effective 1 July 2008. For further application provision see note under s 105-55(1).
Sunsetting provision
105-55(6)
This section applies in relation to payments and refunds that:
(a) relate to *tax periods, and *fuel tax return periods, that start before 1 July 2012; or
(b) do not relate to any tax periods, or fuel tax return periods, but relate to liabilities or entitlements that arose before 1 July 2012.
Note:
This section will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the Indirect Tax Laws Amendment (Assessment) Act 2012 .
S 105-55(6) inserted by No 39 of 2012, s 3 and Sch 1 item 236, effective 1 July 2012.
S 105-55 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.