- A taxpayer has lost their claim for GST credits as they were unable to prove they had notified the Australian Taxation Office (ATO) of their entitlement within the required four-year time limit.
- The case serves as a reminder for taxpayers to ensure timely lodgements and to be aware of legislative time limits.
- The AAT found that the taxpayer’s evidence did not establish any relevant notifications were made, and rejected their challenge to the disallowance of their claim.
Source KPMG
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