• Correcting GST mistakes before 10 May 2013


    Application date

    This guide is for historical reference only. You may have used this guide to correcting GST mistakes before 10 May 2013.

    This guide is available only as a reference to guidelines that you may have used previously. You should not use this guide to correct GST errors made on or after 10 May 2013.

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    • Correcting GST errors
    • Refer to Appendix C for a summary of the key differences between the rules for correcting a mistake set out in this guide and the new guide Correcting GST errors.
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    You may discover you made a mistake or left something out on a previous activity statement when completing a later activity statement. While the normal way to correct these mistakes is to revise the previous activity statement, in some cases you can correct it on a later activity statement.

    On lodging your activity statement for tax periods starting on or after 1 July 2012, we are taken to have made an assessment of your net amount. Your activity statement is treated as being a notice of assessment issued on the day it is given to us. Generally, your assessment can be amended only within four years from the day the notice of assessment is given to you.

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    GST definitions: business, GST credits, purchases, sales.

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    GST credits you could have claimed on an earlier activity statement

    You may have been entitled to claim a GST credit for a purchase on an earlier activity statement, but for some reason you did not. For example, you were not aware that you had a tax invoice.

    You can claim the GST credit on any activity statement after you have a tax invoice. This is provided you lodge your claim before the end of four years from the due date of your activity statement, for the earliest tax period in which you (setting aside any requirement to hold a tax invoice) would have been able to claim the credit.

    In some instances, you may be able to claim a GST credit on an activity statement that is lodged after the four-year time limit.

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    Information about when you may claim a GST credit outside the four-year time limit for tax periods starting:

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      Last modified: 24 May 2014QC 32391