Document ID: chunk:federal_register_of_legislation:C2014A00034:clause:2_10:p2
Version: federal_register_of_legislation:C2014A00034
Segment Type: clause
Provision Reference: sch 2 cl 10 (pt 2/3)
Character Range: 9761–12434

having applied to the extent that the Commissioner is satisfied that:
 (a) applying that section would be inconsistent with the principle that excess GST is not to be refunded if this would give an entity a windfall gain; and
 (b) you have requested a decision under this subsection in the *approved form.
Note: Refusing to make the requested decision is a reviewable GST decision (see Subdivision 110‑F in Schedule 1 to the Taxation Administration Act 1953).
 (2) The Commissioner must notify you in writing of any decision relating to you made under subsection (1).

If there never was a supply
 (3) Treat section 142‑10 as never having applied to the extent that:
 (a) you treated the excess GST as payable on a supply, but in fact there never was a supply; and
 (b) you reimburse the other entity for the *passed‑on GST.
Note: If you reimburse the passed‑on GST, you will be refunded an equivalent amount as described in section 155‑75 in Schedule 1 to the Taxation Administration Act 1953.

So far as it relates to your creditable acquisitions
 (4) Section 142‑10 does not apply for the purposes of applying subsection 11‑15(2) (about creditable purpose) to you.

If the recipient knows you have not paid the excess GST
 (5) Section 142‑10 does not apply for the purposes of applying a *taxation law to the other entity if, and while, that other entity knows, or could reasonably be expected to have known, that you have not paid the excess GST to the Commissioner.
Note: Section 142‑10 still applies for the purposes of applying taxation laws to you.

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