A partnership has been denied input tax credits as the relevant BASs were lodged more than 4 years after the due date.
JHKW and their spouse carried on business in partnership. The ATO issued amended GST assessments for the quarterly tax periods between 1 July 2012 and 31 March 2017 denying the partnership input tax credits totalling $16,361, on the basis that the BASs for those tax periods were lodged outside the 4-year time limit specified in s 93-5 of the GST Act. JHKW, however, contended that the ATO had effectively given them verbal extensions of time over the phone.
The AAT concluded there was no evidence to support JHKW's contention and that the ATO had not allowed a "further period", within the meaning of s 38-1(1)(b) of the GST Act, for lodging the relevant GST returns (other than an extension to 30 June 2015 in respect of the quarterly periods between 1 July 2012 and 30 September 2014 - but those BASs were still lodged outside the 4-year time limit). Since there was no discretion "to get around the operation of s 93-5", JHKW failed to show that the amended assessments were excessive. (JHKW and FCT [2022] AATA 2875, AAT, Mitchell M, 5 September 2022.)
https://www.austlii.edu.au/cgi-bin/viewdoc/au/cases/cth/AATA/2022/2875.html
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