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  • Credit errors

    You can correct a credit error on your current activity statement if all of the following conditions apply for each credit error:

    Credit errors are not subject to value limits.

    Credit error time limits

    Activity statement error occurring on or after 1 July 2012

    If you made a credit error in a reporting period that started on or after 1 July 2012, you can correct the error in any later activity statement that is within the four year period of review (that is, four years from the day after you lodged the activity statement in which the error occurred).

    You may be able to extend the time to amend the error.

    Error occurring before 1 July 2012

    If you made a credit error in a reporting period that started before 1 July 2012, you can only correct the error in the original activity statement on which the error occurred. You must make any correction within the times above unless the time has been extended.

    See also:

      Last modified: 08 Apr 2021QC 46694