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The taxpayer has appealed to the Federal Court the ART’s decision in Trustee for Barth Family Trust v FC of T [2025] ARTA 1558.
The ART had ruled that the taxpayer was not entitled to input tax credits claimed in business activity statements lodged more than four years after the due date. The ART held that the entitlement had expired under s 93-5 of the A New Tax System (Goods and Services Tax) Act 1999, rejecting the taxpayer’s arguments that:
- the Commissioner had effectively granted extra time for lodgment; or
- the four-year limit did not apply in the context of an objection or review.
The Federal Court appeal will test the strict application of the four-year time limit and whether any administrative discretion or review rights can extend that period.
The outcome will be of interest to practitioners dealing with late BAS lodgments and historic GST credit claims.
