36Time limit on credits and refunds

##### 36 Time limit on credits and refunds You are not entitled to a refund under section 35‑5 of the GST Act or an input tax credit, that is attributable to a particular tax period, unless: (a) within 4 years after the end of the tax period you notify the Commissioner (in a GST return or otherwise) that you are entitled to the refund or credit; or (b) within that period the Commissioner notifies you (in a notice of assessment or otherwise) that you are entitled to the refund or credit; or (c) in the case of a credit—the credit is taken into account in working out a net amount that the Commissioner may recover from you only because of paragraph 35(b) of this Act.