Goods and Services Tax Advice


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?

  • Please note that the PDF version is the authorised version of this ruling.
    This document has changed over time. View its history.

Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 057 is withdrawn with effect from today.

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.

2. Section 39 of the TAA has been repealed and replaced by section 105-65 of Schedule 1 to the TAA which takes effect from 1 July 2006. GSTA TPP 057 is withdrawn because it is no longer current.

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


You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

Not previously issued as a draft


ATO references:
NO 1-5E3FM8U

ISSN: 1833-0053
GSTA TPP 057W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 25 June 2014 Withdrawn