How you can claim an indirect tax refund or credit or notify us of your entitlement
If you have an entitlement to an outstanding indirect tax refund or GST credit for a purchase, you can claim it by doing one of the following:
- lodging your original activity statement for the tax period to which the refund or credit relates – if you have not already done so
- revising your activity statement for the tax period to which the refund or credit relates
- correcting an error in your next activity statement, provided the circumstances and conditions in the Correcting GST errors policy are satisfied.
If you deal with us electronically, you can revise a lodged activity statement electronically. If you do not deal with us electronically, you can request an activity statement revision form by phoning us – refer to How we can help.
For tax periods starting before 1 July 2012, you can notify us of your entitlement to an indirect tax refund or credit (so as to enable you to make your claim after four years) by sending a Notification of entitlement to GST refund and other indirect taxes form (NAT 11719) either by fax to 1300 139 031 or by mail – refer to How we can help.
If the reason you are unable to claim a GST credit is because you do not hold a tax invoice, your notification should include a request for us to treat a document as a tax invoice.
End of attention
After we receive your notification, we will send you a letter to acknowledge receipt of your notification. Our letter will explain what you should do next. Acknowledging receipt of your notification does not mean we agree that you are entitled to the refund or credit.
If you believe you have an entitlement to a refund or credit, but want to confirm whether we agree, you can write to us for advice by using either the: