Document ID: chunk:federal_register_of_legislation:C2025C00126:clause:3_16:p37
Version: federal_register_of_legislation:C2025C00126
Segment Type: clause
Provision Reference: sch 3 cl 16 (pt 37/58)
Character Range: 731332–733995

much of the excess from subsection 142‑5(1) (the excess GST) as you have *passed on to another entity is taken to have always been:
 (a) payable; and
 (b) on a *taxable supply;
until you reimburse the other entity for the passed‑on GST.
Note 1: If you reimburse the passed‑on GST so that this section ceases to apply there will be an adjustment event under paragraph 19‑10(1)(b) or (c). You will have a decreasing adjustment (see section 19‑55) and the other entity may have an increasing adjustment (see section 19‑80).
Note 2: Any excess GST you have not passed on will be refunded as described in section 155‑75 in Schedule 1 to the Taxation Administration Act 1953.
Note 3: While this section applies, paragraph 11‑5(b) (about taxable supplies) is satisfied for the corresponding acquisition by the other entity.

142‑15  When section 142‑10 does not apply

Commissioner satisfied it is inappropriate for that section to apply
 (1) Treat section 142‑10 as never 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.

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