How to apply for a refund

If you're a supplier you can apply for a refund if your purchaser has paid us an amount they withheld in error.

If you're a purchaser you can apply for a refund if you made a payment to us in error – for example, made the same payment twice.

To request a refund, provide us with the following:

• details identifying the purchaser and contact details
• lodgment reference number (LRN) of the Form one: GST property settlement withholding notification
• payment reference number (PRN)
• details identifying the supplier, including ABN and contact details
• details identifying the authorised person lodging the form and contact details.

Provide supporting documentation as evidence the requested refund amount was withheld from the supplier and paid to us in error (for example, a sales contract showing contract price, the settlement statement and receipts).

For suppliers, the refund request must be in writing and lodged a minimum of 14 days before you must pay GST on the supply (in your activity statement).

Completed refund requests and supporting documents should be sent to:

Australian Taxation Office
Locked Bag 1127
ALBURY  NSW  2640

Return to:

• GST at settlement