The Federal Court held that s 93-5 of the GST Act extinguishes the right to claim input tax credits where the credits were first claimed in business activity statements lodged more than four years after the due date for lodgement, and that neither the Commissioner's subsequent amended assessment, objection process, nor Tribunal review under Pt IVC of the TAA can revive that expired right. Applying the High Court's reasoning in [name withheld], [name withheld] distinguished between an accrued right (where an input tax credit was taken into account in an assessment within the four-year period) and a right that never accrued because the claim was first made outside the limitation period. The Court expressly left open whether the same result would follow where a taxpayer omits an input tax credit from a timely BAS but objects within the four-year period.
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