105‑55 Time limit on refunds and credits105‑55 Time limit on refunds and credits

105‑55 Time limit on refunds and credits

(1) You are not entitled to a refund or credit to which this subsection applies in respect of a *tax period or importation unless: (a) within 4 years after: (i) the end of the tax period; or (ii) the importation; as the case requires, 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 or *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b). (2) Subsection (1) applies to: (a) a refund under section 35‑5 of the *GST Act or section 61‑5 of the Fuel Tax Act 2006 in respect of a particular *tax period; or (b) an *input tax credit or *fuel tax credit that is attributable to a particular tax period; or (c) a *wine tax credit the amount of which could have been included in a reduction of your *net amount for a tax period under section 21‑15 of the *Wine Tax Act; or (d) a refund of an amount of *indirect tax relating to an importation. Fuel tax—non‑business taxpayers (3) If you are neither *registered for GST nor *required to be registered for GST, you are not entitled to a refund or *fuel tax credit to which this subsection applies in respect of a *fuel tax return period, acquisition, manufacture or importation unless: (a) within 4 years after: (i) the end of the fuel tax return period; or (ii) the acquisition, manufacture or importation; (as the case requires) you notify the Commissioner 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 fuel tax credit—the credit is taken into account in working out a *net fuel amount that the Commissioner may recover from you only because of paragraph 105‑50(b). (4) Subsection (3) applies to: (a) a refund, under section 61‑5 of the Fuel Tax Act 2006, of a *net fuel amount attributable to a *fuel tax return period; or (b) a *fuel tax credit for *taxable fuel that you acquire, manufacture or import. (5) To avoid doubt, if, under subsection (3), you are not entitled to a *fuel tax credit, then you are not entitled to a refund under section 61‑5 of the Fuel Tax Act 2006 in relation to the credit.