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  • Refund of excess GST– approved form

    The ATO can exercise discretion to allow a refund of excess 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 having been made.

    Our requirement to use an approved form to apply for a refund of excess GST will be satisfied if a written notice containing the following information is provided:

    • your Australian business number (ABN)
    • your name or business name
    • your postal address
    • if the document is lodged by a registered agent, the agent’s full name and registered tax 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, and
      • 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

    Before you can use our online services, you will need to register for an AUSkey. You can send your documents through the secure mail message function as an attachment.

    Log in to the business portal to you to make an application in writing.

    Log in to the Business Portal

    Tax agents can log in to the tax agent portal to make an application in writing on your behalf.

    Log in to the Tax Agent Portal

    Contact us

    • Fax: 1300 139 031
    • Email: gstmail@ato.gov.au
    • Post

      GST Technical Advice
      PO Box 3524
      ALBURY  NSW  2640
    Last modified: 05 Jul 2018QC 42963