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  • Refund of excess GST – approved form

    We can exercise discretion to allow a refund of excess goods and services tax (GST) under section 142-15 of the A New Tax System (Goods and Services Tax) Act 1999 despite passing-on having occurred and no reimbursement been made.

    Our requirement to use an approved form to apply for a refund of excess GST will be satisfied if a written notice is provided, which includes:

    • your Australian business number (ABN)
    • your name or business name
    • your postal address
    • if the document is lodged by a registered tax or BAS agent, the agent’s full name and registered agent number
    • a daytime phone number (if convenient)
    • grounds for why the Commissioner of Taxation should exercise the discretion
    • copies of any documents supporting the application for the Commissioner to exercise the discretion
    • if the document is lodged by a registered agent, a signed and dated declaration that  
      • the document has been prepared in accordance with the information supplied by the entity
      • the agent has received a declaration from the entity stating that the information provided to the agent is true and correct
      • the agent is authorised by the entity to give the document to the Commissioner
       
    • a signed and dated declaration as follows
      • I declare that  
        • all the information I have given in this letter, including any attachments, is true and correct
        • your signature
        • the date.
         
       

    Applications in writing requesting we exercise our discretion to allow a refund of excess GST may be provided to us.

    Apply online

    Send your documents through the secure mail option in the Business Portal. Your registered agent can apply on your behalf using Online services for agents.

    To apply:

    Contact us

    You can contact us by:

    • fax on 1300 139 031
    • emailing gstmail@ato.gov.au
    • by post to

      GST Technical Advice
      PO Box 3524
      ALBURY  NSW  2640
    Last modified: 24 Oct 2019QC 42963