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09 Apr 1313 No entitlement to GST refund after cancellation of registration - GOL-HUT

The AAT has held that a taxpayer was not entitled to a refund of GST for a purported decreasing adjustment in a "tax period" that occurred after its GST registration was cancelled. The taxpayer claimed the decreasing adjustment on the basis of a change of use. The AAT held that by virtue of s 27-40(2) of the GST Act, the tax period ceases upon cancellation of registration.

GOL-HUT Pty Ltd as trustee for the Helensvale Unit Trust and FCT [2013] AATA 199 (AAT, Hack SC DP, 5 April 2013).


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