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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
      • agent has received a declaration from the entity stating that the information provided to the agent is true and correct
      • 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 Online services for business . 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: 28 Apr 2021QC 42963