GST regularisation on an as-is basis accepts lower-rate or exempt treatment but excludes refunds and unpaid tax. GST regularisation on an 'as is' or 'as is, where is' basis accepts the tax position reflected in filed returns where genuine doubt existed between competing rates or an exemption entry. Payment at the lower competing rate, or nil-rate treatment based on a genuine exemption doubt, is treated as full discharge for the regularised period. Taxpayers who paid at a higher rate cannot claim a refund. The regularisation does not protect cases of complete non-payment where no nil-rate or exemption position forms part of the competing tax treatments.