• Making adjustments on activity statements

    From time to time, it may be necessary for a government organisation to make changes that increase or decrease its net GST liability for a reporting period. These changes are called ‘adjustments’ and are to be made on the activity statements.

    If a government organisation has made an error on a previous activity statement, the correction of that error is not classified as an adjustment.

    Find out more

      Last modified: 22 May 2014QC 22915