Four Year Limit of GST Refunds

Last updated June 2011

A four-year time limit exists for claiming a refund of GST, luxury car tax or wine tax credit (under section 36 of the Taxation Administration Act 1953).

Generally, you must claim an outstanding GST refund or notify the Australian Tax Office of any outstanding entitlement to claim a refund within four years of the end of the tax period to which the entitlement relates. For example, if you lodged a quarterly activity statement for June–September 2010 but forgot to claim an input tax credit on a particular purchase you made in that period, you only have until 28 September 2014 to claim the refund.

Within the four-year time limit, you can:

• lodge a revised activity statement,
• claim on a current activity statement (following ATO guidelines), or
• notify the Commissioner of your entitlement and that you will make a claim at a later date.

Once the four-year deadline has passed, you no longer have any right to claim a refund of the GST you paid (unless you have already notified the Taxation Office in writing before the deadline is passed).

However, this does not work in reverse to prevent the Taxation Office from seeking to recover any amount they have overpaid to you.