Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p38
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 38/58)
Character Range: 733751–736370

the Commissioner.
Note: Section 142‑10 still applies for the purposes of applying taxation laws to you.

142‑16  No refund of excess GST relating to supplies treated as non‑taxable importations
 (1) This section applies to an amount of GST on a supply (the low value goods GST) that is taken into account in your *assessed net amount for a tax period if:
 (a) you incorrectly treated the low value goods GST as payable on a supply of goods; and
 (b) an importation of the goods was a *taxable importation, but was incorrectly treated as being a *non‑taxable importation under section 42‑15; and
 (c) the *recipient of the supply is a *consumer of the supply.
 (2) For the purposes of each *taxation law, the low value goods GST is taken to have always been payable on a *taxable supply until:
 (a) to the extent (if any) that you have *passed on the GST to another entity—you reimburse the other entity for the passed on GST; and
 (b) an entity provides to you a declaration or information that indicates that GST has been paid on the *taxable importation.

Subdivision 142‑B—GST related to cancelled supplies

142‑20  Refunding GST relating to cancelled supplies
 (1) This section applies if:
 (a) your *assessed net amount for a tax period takes into account an amount of GST on a supply; and
 (b) you have a *decreasing adjustment attributable to a later tax period as a result of the cancellation of the supply.
 (2) Reduce:
 (a) your *decreasing adjustment; and
 (b) if the *recipient of the supply has a corresponding *increasing adjustment—the recipient's increasing adjustment;
to the extent that you have *passed on that GST to the recipient, but not reimbursed the recipient for the passed‑on GST.
 (3) This section has effect despite sections 19‑55 (about decreasing adjustments for supplies) and 19‑80 (about increasing adjustments for acquisitions).

Subdivision 142‑C—Passed‑on GST

142‑25  Working out if GST has been passed on
 (1) Some or all of an amount of GST may have been passed on to another entity even if:
 (a) a *tax invoice is not issued to or by that other entity; or
 (b) a tax invoice issued to or by that other entity relates to that GST, but does not contain enough information to enable that GST to be clearly ascertained.
 (2) If:
 (a) you issue a *tax invoice or a notice under section 84‑89 to another entity, or another entity issues a *recipient created tax invoice to you; and
 (b) the invoice or notice contains enough information to enable some or all of an amount of GST to be clearly ascertained; and
 (c) in a case where you must pay the *assessed net amount for a tax period