09 Apr 13 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  AATA 199 (AAT, Hack SC DP, 5 April 2013).