Revising an earlier activity statement
If you need to revise information you provided on an activity statement and are not eligible to correct it on a later statement, you may need to complete a revised activity statement. You can do this online or on paper.
Increased tax or reduced credit
If your revision increases the tax you owe or reduces your credit, we generally treat your revised activity statement as a voluntary disclosure of unpaid tax or over-claimed credits. This means you are likely to receive concessional treatment for any penalties and interest charges that apply. (You will still have to pay any outstanding tax or overpaid credits and you may have to ask for concessional treatment for any interest charges.)
Online revision
Registered users of the following online services can complete a revised activity statement online:
- Business Portal at www.abr.gov.au
- Tax Agent Portal or BAS Agent Portal
- electronic lodgment service (ELS), or
- electronic commerce interface (ECI).
Using the portals
- Select the 'Processed' activity statement from the 'History' list.
- Select 'Request revision', and
- Enter the revised values.
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If the revision button does not display, you cannot revise the activity statement through the portal.
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Using ELS
- Use the document identification number (DIN) from the activity statement you need to amend.
- Enter a number between 1 and 9 in the 'Revision indicator' field.
- Transmit the new values of the labels to be revised.
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For more information, about online lodgment:
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Paper revision
Obtain a paper version of the revised activity statement by contacting us.
Mail your completed revised activity statement to us using the pre-addressed envelope provided. Do not send us a copy or a version generated from a commercial software package.
If you misplace the pre-addressed envelope, post your revised activity statement to the appropriate address.
If your business is located in NT, SA, TAS, VIC or WA, post to:
If your business is located in ACT, NSW or QLD, post to:
Sections within Correct an instalment or business activity statement
Last Modified: Tuesday, 3 July 2012