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Correcting GST errors

 
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When a credit or debit error cannot be corrected on a later activity statement

You cannot correct a credit or debit error on a later activity statement if any of the following occurs:

You cannot correct a debit error on a later activity statement if the debit error was as a result of recklessness or intentional disregard of the law.

Sections within When a credit or debit error cannot be corrected on a later activity statement

Last Modified: Friday, 10 May 2013
 
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