Goods and Services Tax Advice
GSTA TPP 057W
Goods and services tax: how does section 39 of the Taxation Administration Act 1953 (TAA) operate if supplies that incorrectly include GST in the price are made to the public at large and unregistered recipients cannot be traced?
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Notice of Withdrawal
1. GSTA TPP 057 explains that the Tax Office is not required to provide a refund under section 39 of the TAA when GST has been incorrectly included in the price of a supply unless the Tax Office is satisfied that the supplier has reimbursed the recipient and the recipient is not registered or required to be registered for GST.
3. The Commissioner's view in relation to the operation of section 105-65 for this issue is contained in paragraph 115A of Miscellaneous Tax Ruling MT 2010/1 Miscellaneous tax: restrictions on GST refunds under section 105-65 of Schedule 1 to the Taxation Administration Act 1953.
Commissioner of Taxation
25 June 2014
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