Chapter 4
-
The special rules
Part 4-2
-
Special rules mainly about supplies and acquisitions
Note:
The special rules in this Part mainly modify the operation of
Part 2-2
, but they may affect other Parts of
Chapter 2
in minor ways.
Division 93
-
Time limit on entitlements to input tax credits
History
Div 93 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
(a) GST returns given to the Commissioner under the
A New Tax System (Goods and Services Tax) Act 1999
after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or
(b) assessments made by the Commissioner under Subdivision
105-A
in Schedule
1
to the
Taxation Administration Act 1953
after that time; or
(c) amendments of:
(i) GST returns referred to in paragraph (a); or
(ii) assessments referred to in paragraph (b).
Former Div 93 repealed by No 156 of 2000, s 3 and Sch 6 item 31, applicable in relation to net amounts for tax periods starting on or after 1 July 2000. Div 93 formerly read:
Division 93
-
Returnable containers
93-1 What this Division is about
This Division allows for input tax credits for the acquisition of returnable containers from people who are not making taxable supplies.
93-5 Creditable acquisitions of returnable containers
(1)
If you acquire a
*
returnable container from an entity that is not
*
registered or
*
required to be registered, the fact that the supply of the container to you is not a
*
taxable supply does not stop the acquisition being a
*
creditable acquisition.
(2)
A container is a
returnable container
if entities of a kind provided under a
*
State law or
*
Territory law are obliged under that law:
(a)
to accept delivery of that container when empty; and
(b)
to pay a refund to the entity delivering the container.
(3)
This section has effect despite section 11-5 (which is about what is a creditable acquisition).
93-10 How much are the input tax credits for creditable acquisitions of returnable containers
?
(1)
The amount of the input tax credit on a
*
creditable acquisition of a
*
returnable container is an amount equal to 1/11 of:
(a)
the
*
consideration that you provide, or are liable to provide, for the acquisition; or
(b)
if that consideration is more than the amount of the refund that you are obliged to pay under the
*
State law or
*
Territory law in question
-
the amount of the refund that you are obliged to pay.
(2)
However, this section does not apply if the supply of the container to you is a
*
taxable supply.
(3)
This section has effect despite section 11-25 (which is about the amount of input tax credits for creditable acquisitions).
93-15 Attributing creditable acquisitions of returnable containers
(1)
If you are entitled to the input tax credit for a
*
creditable acquisition of a
*
returnable container but the supply of the container was not a
*
taxable supply, the input tax credit for the acquisition is attributable to:
(a)
the tax period in which any
*
consideration is received for a subsequent
*
taxable supply of the container; or
(b)
if, before any of the consideration is received, you have issued an
*
invoice relating to the supply
-
the tax period in which the invoice is issued.
(2)
However, if you
*
account on a cash basis, then:
(a)
if, in a tax period,
all
of the
*
consideration is received for the subsequent
*
taxable supply
-
the input tax credit for the acquisition is attributable to that tax period; or
(b)
if, in a tax period,
part
of the consideration is received
-
the input tax credit for the acquisition is attributable to that tax period, but only to the extent that the consideration is received in that tax period; or
(c)
if, in a tax period,
none
of the consideration is received
-
none of the input tax credit for the acquisition is attributable to that tax period.
(3)
Subsection 29-10(3) does not apply in relation to a
*
creditable acquisition of a
*
returnable container if the supply of the container was not a
*
taxable supply.
(4)
This section has effect despite section 29-10 (which is about attributing the input tax credits for creditable acquisitions).
93-20 Ownership of returnable containers
To avoid doubt, if a
*
returnable container is delivered to you in circumstances under which you are obliged, under a
*
State law or
*
Territory law, to make a refund to the entity delivering the container, your acceptance of the delivery is an acquisition of the container:
(a)
whether or not you owned the container immediately prior to the delivery; and
(b)
whether or not you become the owner of the container on that delivery.
93-25 Food packaging that was supplied GST-free
This Division does not apply to the acquisition of a
*
returnable container if the supply of the container to the entity from which you acquired it was a supply of packaging that was
*
GST-free under section 38-6.
History
S 93-25 inserted by No 176 of 1999, s 3 and Sch 1 item 97, effective 1 July 2000.
93-10
Exceptions to time limit on entitlements to input tax credits
Commissioner determines particular attribution rules
(1)
If the Commissioner determines, under subsection
29-25(1)
, the tax period to which an input tax credit for a
*
creditable acquisition you make is attributable:
(a)
you do not cease to be entitled to the input tax credit under section
93-5
; and
(b)
you cease to be entitled to the input tax credit to the extent that the input tax credit has not been taken into account, in an
*
assessment of a
*
net amount of yours, during the period of 4 years after the day on which you were required to give to the Commissioner a
*
GST return for the tax period to which the input tax credit is attributable under the determination.
Note:
Subsections
(4)
and
(5)
set out circumstances in which your entitlement to the input tax credit does not cease under paragraph
(b)
of this subsection.
History
S 93-10(1) inserted by No 72 of 2025, s 3 and Sch 4 item 44, effective 1 January 2026, applicable in relation to an input tax credit to the extent that the tax period to which the input tax credit would be attributable, under subsections
29-10(1)
,
(2)
and
(3)
of the
A New Tax System (Goods and Services Tax) Act 1999
, started or starts on or after 1 July 2012.
S 93-10(1) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(1) formerly read:
Commissioner has notified you of excess or refund etc.
(1)
You do not cease under section
93-5
to be entitled to an input tax credit to the extent that:
(a)
the input tax credit arises out of circumstances that also gave rise to the whole or a part of:
(i)
an amount, or an amount of an excess, in relation to which paragraph 105-50(3)(a) in Schedule 1 to the
Taxation Administration Act 1953
applies; or
(ii)
a refund, other payment or credit in relation to which paragraph 105-55(1)(b) in Schedule 1 to that Act applies; and
(b)
the Commissioner gave to you the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29-10(1) or (2) of this Act.
Note 1:
Section 105-50 in Schedule 1 to the
Taxation Administration Act 1953
deals with the time limit within which the Commissioner can recover indirect tax amounts, and section 105-55 in Schedule 1 to that Act deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2:
Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply.
Note 3:
Sections 105-50 and 105-55 in Schedule 1 to the
Taxation Administration Act 1953
only apply in relation to tax periods starting before 1 July 2012.
Note 4:
This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the
Indirect Tax Laws Amendment (Assessment) Act 2012
.
S 93-10(1) amended by No 39 of 2012, s 3 and Sch 1 item 224, by inserting notes 3 and 4, effective 1 July 2012.
(2)
Paragraph
(1)(b)
has effect despite section
11-20
(which is about entitlement to input tax credits).
History
S 93-10(2) inserted by No 72 of 2025, s 3 and Sch 4 item 44, effective 1 January 2026, applicable in relation to an input tax credit to the extent that the tax period to which the input tax credit would be attributable, under subsections
29-10(1)
,
(2)
and
(3)
of the
A New Tax System (Goods and Services Tax) Act 1999
, started or starts on or after 1 July 2012.
S 93-10(2) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(2) formerly read:
Excess relates to amount avoided by fraud or evaded
(2)
You do not cease under section 93-5 to be entitled to an input tax credit to the extent that the input tax credit arises out of circumstances that also gave rise to:
(a)
the whole or a part of an amount in relation to which paragraph 105-50(3)(b) in Schedule 1 to the
Taxation Administration Act 1953
applies; or
(b)
an amount of an excess, in relation to which that paragraph applies.
Note 1:
Section 105-50 in Schedule 1 to the
Taxation Administration Act 1953
deals with the time limit within which the Commissioner can recover indirect tax amounts.
Note 2:
Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply.
Note 3:
Section 105-50 in Schedule 1 to the
Taxation Administration Act 1953
only applies in relation to tax periods starting before 1 July 2012.
Note 4:
This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the
Indirect Tax Laws Amendment (Assessment) Act 2012
.
S 93-10(2) amended by No 39 of 2012, s 3 and Sch 1 item 225, by inserting notes 3 and 4, effective 1 July 2012.
(3)
(Repealed by No 39 of 2012)
History
S 93-10(3) repealed by No 39 of 2012, s 3 and Sch 1 item 245, effective 1 January 2017 and applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012. S 93-10(3) formerly read:
You have notified the Commissioner of refund etc.
(3)
You do not cease under section 93-5 to be entitled to an input tax credit to the extent that:
(a)
the input tax credit arises out of circumstances that also gave rise to the whole or a part of a refund, other payment or credit in relation to which paragraph 105-55(1)(a) in Schedule 1 to the
Taxation Administration Act 1953
applies; and
(b)
you gave to the Commissioner the notice referred to in that paragraph not later than 4 years after the end of the tax period to which the credit would be attributable under subsection 29-10(1) or (2) of this Act.
Note 1:
Section 105-55 in Schedule 1 to the
Taxation Administration Act 1953
deals with the time limit within which you can claim amounts relating to indirect tax.
Note 2:
Section 93-15 of this Act may preclude this subsection from applying to the input tax credit, in which case section 93-5 of this Act will apply.
Note 3:
Section 105-55 in Schedule 1 to the
Taxation Administration Act 1953
only applies in relation to tax periods starting before 1 July 2012.
Note 4:
This subsection will be repealed on 1 January 2017: see Part 2 of Schedule 1 to the
Indirect Tax Laws Amendment (Assessment) Act 2012
.
S 93-10(3) amended by No 39 of 2012, s 3 and Sch 1 item 226, by inserting notes 3 and 4, effective 1 July 2012.
Amendment of assessments in relation to supplies
(4)
You do not cease under section
93-5
or paragraph
(1)(b)
of this section to be entitled to an input tax credit if:
(a)
the input tax credit is for a
*
creditable acquisition
that relates to making a supply; and
(b)
during the period of 4 years mentioned in subsection
93-5(1)
or paragraph
(1)(b)
of this section, whichever is relevant, a
*
net amount
of yours is
*
assessed
on the basis that the supply is
*
input taxed
; and
(c)
after the end of that 4-year period, the Commissioner amends the assessment of your net amount for the tax period to which the supply is attributable under section
155-35
,
155-45
or
155-50
, or paragraph
155-60(a)
or
(b)
, in Schedule
1
to the
Taxation Administration Act 1953
on the basis that the supply is not input taxed; and
(d)
the input tax credit is taken into account in an assessment of a net amount of yours (the
credit assessment
):
(i)
after the end of that 4-year period; and
(ii)
at a time when the Commissioner may amend the assessment of your net amount for the tax period mentioned in subsection
93-5(1)
of this Act or paragraph
(1)(b)
of this section, whichever is relevant, (whether the credit assessment or another assessment) under Subdivision
155-B
in Schedule
1
to the
Taxation Administration Act 1953
on the basis that you are entitled to the input tax credit.
History
S 93-10(4) amended by No 72 of 2025, s 3 and Sch 4 items 45
-
47, effective 1 January 2026, applicable in relation to an input tax credit to the extent that the tax period to which the input tax credit would be attributable, under subsections
29-10(1)
,
(2)
and
(3)
of the
A New Tax System (Goods and Services Tax) Act 1999
, started or starts on or after 1 July 2012, by inserting
"
or paragraph (1)(b) of this section
"
after
"
section 93-5
"
,
"
or paragraph (1)(b) of this section, whichever is relevant
"
after
"
subsection 93-5(1)
"
in para (b) and
"
or paragraph (1)(b) of this section, whichever is relevant,
"
after
"
subsection 93-5(1) of this Act
"
in para (d)(ii).
S 93-10(4) inserted by No 39 of 2012, s 3 and Sch 1 item 82, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
Request to treat document as tax invoice
(5)
If:
(a)
you requested the Commissioner to treat a document under subsection
29-70(1B)
as a
*
tax invoice
for the purposes of attributing an input tax credit to a tax period; and
(b)
you made the request before the end of the 4-year period mentioned in subsection
93-5(1)
or paragraph
(1)(b)
of this section in relation to the tax period; and
(c)
the Commissioner agrees to the request after the end of the 4-year period;
you do not cease under section
93-5
or paragraph
(1)(b)
of this section, whichever is relevant, to be entitled to the input tax credit to the extent that, had the Commissioner agreed to the request before the end of the 4-year period, you would not cease under that section or paragraph to be entitled to the credit.
History
S 93-10(5) amended by No 72 of 2025, s 3 and Sch 4 items 48
-
50, effective 1 January 2026, applicable in relation to an input tax credit to the extent that the tax period to which the input tax credit would be attributable, under subsections
29-10(1)
,
(2)
and
(3)
of the
A New Tax System (Goods and Services Tax) Act 1999
, started or starts on or after 1 July 2012, by inserting
"
or paragraph (1)(b) of this section
"
after
"
subsection 93-5(1)
"
in para (b),
"
or paragraph (1)(b) of this section, whichever is relevant,
"
after
"
under section 93-5
"
and
"
or paragraph
"
after
"
that section
"
.
S 93-10(5) inserted by No 39 of 2012, s 3 and Sch 1 item 82, applicable in relation to payments and refunds that relate to tax periods, and fuel tax return periods, starting on or after 1 July 2012; and also in relation to payments and refunds that: (a) do not relate to any tax periods or fuel tax return periods; and (b) relate to liabilities or entitlements that arose on or after 1 July 2012.
S 93-10 inserted by No 20 of 2010, s 3 and Sch 1 item 7, applicable, and taken to have applied, in relation to acquisitions and adjustments that are taken into account in:
(a) GST returns given to the Commissioner under the
A New Tax System (Goods and Services Tax) Act 1999
after 7.30 pm Australian Eastern Standard Time on 12 May 2009; or
(b) assessments made by the Commissioner under Subdivision
105-A
in Schedule
1
to the
Taxation Administration Act 1953
after that time; or
(c) amendments of:
(i) GST returns referred to in paragraph (a); or
(ii) assessments referred to in paragraph (b).
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