What if you’ve made a mistake?
When completing a business activity statement (BAS), you may discover that you have made a mistake in a previous BAS or left something out.
You can correct some mistakes you made on a previous BAS in the current BAS you are completing or you may need to lodge a BAS revision form to correct a mistake.
You can do this:
Correcting a mistake on current BAS is different from making an adjustment. For example, you make an adjustment because the price of a sale or purchase changes, but you make a correction because you have transposed figures incorrectly or accidentally left amounts off your earlier activity statement.
If an event occurs that alters the GST you reported on a previous business activity statement – for example, goods are returned and the sale is cancelled - you may need to make an adjustment. If you need to correct a mistake you made in a previous business activity statement, you may need to lodge a revised business activity statement.