Private ruling: GST and amending activity statements
Published: May 2012

Ruling: Q1: Are you entitled to amend your activity statements for a particular period (Period) so as to obtain a refund of the goods and services tax (GST) reported? | A1: No.

Relevant facts and circumstances: · You are not registered for GST. · Your GST registration is to be reinstated for the Period. · The amendments are to reflect that you should not have been registered through this Period, this also being the reason why you originally cancelled your GST registration. · During the whole Period, you reported sales and claimed input tax credits (GST credits).

Relevant legislative provisions: All legislative references are to A New Tax System (Goods and Services Tax) Act 1999 (GST Act) Section 7-1 | Section 9-5

Reasons for decision: Summary: Your GST registration is to be reinstated for the Period. Consequently the supplies you made to your customers during this period would be taxable under section 9-5 of the GST Act with GST being payable on your supplies under section 7-1 of the GST Act. The fact sheet Correcting GST mistakes (available from the ATO website www.ato.gov.au) illustrates that amendments to activity statements are for those instances where you have made an arithmetic error in your calculations, have incorrectly treated a supply for GST purposes or have claimed an incorrect amount of GST credits (note that time limits apply to these amendments). No entitlement to make an amendment exists where the purpose of that amendment is to obtain a refund of the GST paid under section 7-1 of the GST Act. Consequently, as you were registered for GST during this Period, you are not entitled to amend your activity statements for the Period to obtain a refund of the GST you have reported. Note that the Leaving the GST system guide (also available from the website) does provide information on the amendments that are required to be made when an entity cancels its GST registration .

Please check this edited version to be sure that there are no details remaining that you think may allow you to be identified. If you have any concerns about this ruling you wish to discuss, you will find our contact details in the fact sheet.