A taxpayer was not entitled to claim input tax credits because either the relevant BASs were lodged more than 4 years after the due date or it did not provide the required evidence to support its claims.
The issue in this case was whether the taxpayer, which operated a car repair workshop, was entitled to claim input tax credits (ITCs) totalling just over $92,000 for quarterly tax periods between 1 January 2016 and 31 December 2017.
Under the GST Act, a taxpayer loses their entitlement to claim ITCs if the relevant GST return (a BAS) has not been lodged within 4 years after the day on which it was required to be lodged, unless the ATO grants an extension of time. In this case, the relevant BASs for the quarterly tax periods between 1 January 2016 and 30 June 2016 were not lodged until 20 October 2020, which was more than 4 years after the due lodgment dates. Since there was no evidence that the ATO had given the taxpayer an extension of time to lodge the BASs, the taxpayer lost its entitlement to claim ITCs for those periods.
As regards the quarterly tax periods between 1 July 2016 and 31 December 2017, the taxpayer failed to provide evidence that it held the required tax invoice documents and had provided consideration for the creditable acquisitions it made to support the claimed ITCs. In the words of the AAT, the documents provided by the taxpayer (which included bank statements and one BAS working sheet for the December 2017 tax period which was based predominately on its bank statements) were "unclear or unhelpful". ( H & B Auto Repair Centre Pty Ltd and FCT [2022] AATA 3561, AAT, Mitchell M, 25 October 2022.)
http://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/AATA/2022/3561.html
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