105‑65 Restriction on refunds105‑65 Restriction on refunds

105‑65 Restriction on refunds

(1) The Commissioner need not give you a refund to which this section applies, or apply an amount under Division 3 or 3A of Part IIB to which this section applies, if: (a) you overpaid the amount, or the amount was not refunded to you, because a *supply was treated as a *taxable supply to any extent; and (b) the supply is not a taxable supply to that extent (for example, because it is *GST‑free); and (c) one of the following applies: (i) the Commissioner is not satisfied that you have reimbursed a corresponding amount to the recipient of the supply; (ii) the recipient is *registered or *required to be registered.

Note: Divisions 3 and 3A of Part IIB deal with payments, credits and RBA surpluses.

(2) This section applies to: (a) so much of any *net amount or amount of *indirect tax as you have overpaid; or (b) so much of any net amount that is payable to you under section 35‑5 of the *GST Act as the Commissioner has not paid to you or applied under Division 3 of Part IIB of this Act.

Note: Division 3 of Part IIB deals with payments, credits and RBA surpluses.