Taxation Administration Act 1953

Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Ch 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.

S 105-65 repealed by No 34 of 2014, s 3 and Sch 2 item 27, effective 1 July 2018. For transitional provision, see note under s 14ZW(1) . S 105-65 formerly read:

SECTION 105-65 RESTRICTION ON GST REFUNDS  
105-65(1)
The Commissioner need not give you a refund of an amount to which this section applies, or apply (under Division 3 or 3A of Part IIB) an amount to which this section applies, if:

(a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply, or an *arrangement was treated as giving rise to a taxable supply, to any extent; and

(b) the supply is not a taxable supply, or the arrangement does not give rise to a taxable supply, to that extent (for example, because it is *GST-free); and

(c) one of the following applies:

(i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply or (in the case of an arrangement treated as giving rise to a taxable supply) to an entity treated as the recipient;

(ii) the recipient of the supply, or (in the case of an arrangement treated as giving rise to a taxable supply) the entity treated as the recipient, is *registered or *required to be registered.

Note:

Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.

105-65(2)
This section applies to the following amounts that relate to a *tax period starting on or before the day the Tax Laws Amendment (2014 Measures No. 1) Act 2014 receives the Royal Assent:

(a) in the case of a *supply:

(i) so much of any *assessed net amount or amount of *GST as you have overpaid (as mentioned in paragraph (1)(a)); or

(ii) so much of any assessed net amount that is payable to you under section 35-5 of the *GST Act as the Commissioner has not refunded to you (as mentioned in paragraph (1)(a)), either by paying it to you or by applying it under Division 3 of Part IIB of this Act;

(b) in the case of an *arrangement:

(i) so much of any assessed net amount or amount of GST to which subparagraph (a)(i) would apply if the arrangement were a supply; or

(ii) so much of any assessed net amount to which subparagraph (a)(ii) would apply if the arrangement were a supply.

Note:

Division 3 of Part IIB deals with payments, credits and RBA surpluses.

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History

S 105-65(2) amended by No 34 of 2014, s 3 and Sch 2 item 19, by inserting " that relate to a *tax period starting on or before the day the Tax Laws Amendment (2014 Measures No. 1) Act 2014 receives the Royal Assent " , effective 30 May 2014. See note under s 105-65(3) of Sch 1.

S 105-65(2) amended by No 39 of 2012, s 3 and Sch 1 items 202 - 205, by substituting " *assessed net amount " for " *net amount " in para (a)(i), and substituting " assessed net amount " for " net amount " in para (a)(ii), (b)(i) and (b)(ii), effective 1 July 2012. For application provisions see note under s 8AAZLG(2).

105-65(3)
The Commissioner must notify you in writing of any decision relating to you made under subsection (1) after the day mentioned in subsection (2).

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S 105-65(3) inserted by No 34 of 2014, s 3 and Sch 2 item 20, effective 30 May 2014. No 34 of 2014, s 3 and Sch 2 items 21 to 24 contain the following provisions:

Division 2 - Validating certain past objections and reviews

21 Definitions  
In this Division:

AAT
means the Administrative Appeals Tribunal.

refund decision
means a decision under subsection 105-65(1) in Schedule 1 to the Taxation Administration Act 1953 .

22 Validating objections, Commissioner decisions and AAT decisions  
Validating objections, Commissioner decisions and AAT decisions

22(1)
This item applies to each of the following things:

(a) an objection, purportedly made before 28 June 2013 as a taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to the Taxation Administration Act 1953 against a refund decision;

(b) a decision of the Commissioner, purportedly made before the commencement of this Division under Part IVC of that Act in relation to an objection covered by paragraph (a);

(c) a decision of the AAT, purportedly made before the commencement of this Division in relation to a decision covered by paragraph (b);

(d) any other thing, purportedly done before the commencement of this Division under or in relation to Part IVC of that Act (other than an order purportedly made by a court) in relation to an objection covered by paragraph (a) or a decision covered by paragraph (b) or (c);

to the extent that, apart from this item, the thing would not be valid or effective because taxation objections are unable to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions.

22(2)
The thing is as valid, and is taken always to have been as valid, as it would have been if:

(a) taxation objections were able to be made under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against refund decisions; and

(b) refund decisions were taxation decisions for the purposes of Part IVC of that Act.

No second objection available

22(3)
Despite subsection 105-65(4) in Schedule 1 to the Taxation Administration Act 1953 , a taxation objection cannot be made under that subsection against a refund decision that is the subject of an objection covered by paragraph (1)(a).
23 Extension of time for lodging an objection  
23(1)
Subitem (3) applies if, on 28 June 2013, a person has not lodged, and was not prevented by section 14ZW of the Taxation Administration Act 1953 from lodging, a purported taxation objection under section 105-40, or Subdivision 155-C, in Schedule 1 to that Act against a refund decision.

23(2)
When considering section 14ZW of that Act under subitem (1), assume that such a purported taxation objection would have been a valid taxation objection.

Extension of time for lodging an objection

23(3)
The person may lodge a taxation objection, under section 105-65 in Schedule 1 to that Act against that refund decision, before the end of whichever of the following ends last:

(a) 60 days after notice of the refund decision has been served on the person;

(b) 4 years after the end of the tax period to which the refund decision relates;

(c) 60 days after the commencement of this Division.

23(4)
Subitem (3) applies despite paragraph 14ZW(1)(bh) of that Act.
24 Extension of time for pending objections etc.  
24(1)
This item applies if:

(a) before 28 June 2013, a person lodged an objection covered by paragraph 22(1)(a); and

(b) on or after that day, a period had not expired for the person to take further action under, or as described in, Part IVC of the Taxation Administration Act 1953 in relation to that objection; and

(c) the person chose not to take that action within that period; and

(d) that period expired before the commencement of this Division.

24(2)
Part IVC of that Act, and the Administrative Appeals Tribunal Act 1975 , apply as if that period were reset so as to be 60 days starting at the commencement of this Division.

105-65(4)
You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that was made under subsection (1).

Note:

This section will be repealed on 1 July 2018: see Part 3 of Schedule 2 to the Tax Laws Amendment (2014 Measures No. 1) Act 2014 .

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History

S 105-65(4) inserted by No 34 of 2014, s 3 and Sch 2 item 20, effective 30 May 2014. See note under s 105-65(3) of Sch 1.

S 105-65 substituted by No 91 of 2008 , s 3 and Sch 2 item 17, effective 1 July 2008. Act No 91 of 2008, s 3 and Sch 2 item 18, contained the following application provision:

18 Application  
The amendment made by item 17 applies to amounts overpaid or not refunded:

(a) to which section 105-65 of the Taxation Administration Act 1953 (as amended by this Part) applies; and

(b) that are in respect of tax periods starting on or after 1 July 2008.

S 105-65 formerly read:

SECTION 105-65 RESTRICTION ON REFUNDS  
105-65(1)
The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if:

(a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply to any extent; and

(b) the supply is not a taxable supply to that extent (for example, because it is *GST-free); and

(c) one of the following applies:

(i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply;

(ii) the recipient is *registered or *required to be registered.

Note:

Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.

105-65(2)
This section applies to:

(a) so much of any *net amount or amount of *indirect tax as you have overpaid; or

(b) so much of any net amount that is payable to you under section 35-5 of the *GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.

Note:

Division 3 of Part IIB deals with payments, credits and RBA surpluses.

S 105-65 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.