Since there was no evidence before the Tribunal that any further period to lodge the 31 March 2016 and 30 June 2016 BAS was granted, nor had the taxpayer suggested that this had occurred, the Tribunal found that the operation of section 93–5 of the GST means that if an extension of time to lodge a BAS has not been granted prior to the expiry of four years after the day on which it was required to be given, the entitlement to input tax credits immediately ceases.
Source: PwC
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