Notification of entitlement to indirect tax refunds or credits

These instructions will help you complete your Notification of entitlement to indirect tax refunds or creditsThis link will download a file form (NAT 11719, 563KB).

When to use this notification form

Use this form – for tax periods starting before 1 July 2012 – if you wish to preserve your entitlement to claim:

  • GST refunds or credits
  • fuel tax credits
  • overpayments of luxury car tax
  • indirect tax on importations, or
  • outstanding wine tax credits.

We must receive your notification within four years from the end of the tax period to which any of your claims relate.

Note: Do not complete this form if your claim relates to a tax period starting on or after 1 July 2012. Instead, request an amendment to your activity statement provided you are within the time limit to do so. To find out about the self-assessment rules and how to apply for an amendment, refer to the Guide to self-assessment for indirect taxes.

See also:

Section A: Your details

Question 1

Provide the relevant Australian business number (ABN) of the individual or business the notification relates to.

It is not compulsory for you to provide your ABN but it will help us process your application promptly.

If the notification is made for a trust, provide the trustee’s ABN in its capacity as trustee for the trust.

GST groups
If the notification relates to a tax period that you were a member (but not the representative member) of a GST group, provide the representative member’s ABN.

It is the representative member of a GST group that is entitled to claim refunds or credits for the members in a GST group.

Note: If you were not a member of a GST group for all of the tax periods specified in the notification, you should complete a separate notification under your own ABN for the tax periods that you were not a member of a GST group.

Question 2

Provide the legal name of the individual, business, trustee or representative member the notification relates to, as it appears on the Australian Business Register.

Section B: Contact details

Question 3

Provide the name and contact details of the contact person who is authorised to act on your behalf in relation to this notification. This could be yourself if you are an individual or another person that you nominate.

Question 4

Select your preferred method(s) for us to contact you if we need additional information or to acknowledge your notification.

Note: As far as possible, we will use your preferred method(s) to communicate with you. If you choose to use email, be aware that the privacy of personal information cannot be guaranteed.

Section C: Tax period(s) and expected indirect tax refunds or credits

Question 5

You must enter the tax period(s) to which your claim(s) relates and include the amount(s) if you are able to quantify your entitlement.

Note: The earliest tax period you can lodge a notification for is one that ends within four years of the day we receive your notification.

For example, to be valid a notification for the June 2011 quarter must be received on or before 30 June 2015. The Commissioner has no discretion to extend the four- year time limit. The latest tax period you can lodge a notification for is one that ends on 30 June 2012 as self- assessment rules apply after that date.

Question 6

Provide details of your claim, including the specific nature of the refund or credit and the circumstances under which it arose.

You must be specific enough so that this entitlement can be identified when you later claim it in the revised activity statement(s). If you are unable to quantify your entitlement, you should explain why.

For GST groups, include the name of the member to which the notification relates in the details of your claim.

A valid notification of entitlement cannot be speculative in nature. That is, there must be a particular entitlement at the time the notification is lodged. Your notification will only be valid from the date when we receive sufficient information that asserts a particular entitlement.

Our acknowledgment of your notification will not confirm your entitlement to the refund or credit. If you want us to confirm your entitlement, include an application for a private ruling when you lodge this notification.

Question 7

Indicate if you are able to make your claim within three months. If you need extra time, you need to tell us why and also when you expect to make your claim.

If you don't provide a reasonable explanation as to why extra time is needed, we may decide you are not entitled to make a claim.

Section D: Declaration

You, or a person who is authorised to act on your behalf, must sign the declaration. If you are an entity, only a primary contact or a person authorised by a primary contact to act on your behalf (an authorised contact) may sign the declaration.

If you lodge this form via the Business Portal or Tax Agent Portal, your AUSkey will be accepted as your electronic signature. You will not need to sign the declaration.

See also:

Service commitments

When you lodge your notification, you can expect an acknowledgement within 28 days of us receiving all the necessary information.

Before you lodge your notification

Make sure you have included:

  • the notification form correctly completed
  • any additional attachments which support your notification.

Lodging your notification

Keep a copy of your completed notification for your records and lodge the original with any additional attachments to us via:

Australian Taxation Office
PO Box 3524
  • bringing it to one of our shopfronts.

To lodge via the Portal:

  • save the completed form as a separate document on your own system
  • log into the Business or Tax Agent Portal
  • select Mail, then New Message from the left hand menu
  • create a new message
  • select Time limits on refunds or activity statement amendment from the GST subject list
  • add your completed form as an attachment before sending your message.

Our commitment to you

We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations.

If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the information on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Last modified: 14 Oct 2015QC 19192