Extending the time to make corrections
You can extend the time you have to make corrections if both the following apply:
- the claim is for a BAS period that commenced before 1 July 2012
- you notify us that you want an extension within the four years from the end of the BAS period in which you made an error.
To notify us that you want an extension, give us the following information:
- your business name
- your ABN
- the BAS periods you want an extension for
- a description of the error made.
You can notify us:
Australian Taxation Office
PO Box 3001
PENRITH NSW 2740
We may not accept your notification if you do not provide a description or reason why you are entitled to the credit or refund.
- MT 2009/1External Link Miscellaneous taxes: notification requirements for an entity under section 105-55 of Schedule 1 to the Taxation Administration Act 1953