my accountant says no to gst claim, page-7

re: for milesg facts on gst and brokerage for crai Christian

I have needed to back date GST registrations on a number of occassions, some to claim back GST credits other times because of GST liabilities

In most cases where it has been due to a GST liability penalties been imposed.

As a general rule the ATO does not impose FTL (failure to lodge) penalties when the return results in a nil assessment or a refund.