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  • Revising an earlier activity statement

    If you need to correct information on an activity statement and you aren't eligible to correct it on a later statement, you may need to complete a revised activity statement. If you can use your current activity statement to correct a mistake, refer to Correct an activity statement.

    We treat a revised activity statement as an application to amend an assessment. You can do this either:

    If we accept your revised amount in full and the amendment is made within the period of review, the revised statement will be taken to be a notice of amended assessment. The date of effect of the amended assessment is the day we adjust your running balance account.

    If we don't accept your revised amounts in full we will issue a notice of amended assessment.

    Increased tax or reduced credit

    If your revision increases the tax you owe or reduces your credit, we generally treat your revised activity statement as a voluntary disclosure. This means you're likely to receive concessional treatment for any penalties and interest charges that apply.

    See also:

    Online revision

    Registered users of the following online services can complete a revised activity statement online:

    Using online services for individuals

    Log in to ATO online services through myGov.

    • Select Tax > Activity statements > View or revise activity statements (only visible to individuals who lodge activity statements).
    • Select the History tab and locate the activity statement you want to revise. (If a revision is possible, a Revise button will appear to the right of the activity statement.)
    • Select Revise.
    • Select Edit for each role you want to revise and enter the revised values.
    • Select Lodge.

    Using the Business Portal

    • Select the Processed activity statement from the History list.
    • Select Request revision.
    • Enter the revised values.

    If the revision button doesn't display, you can't revise the activity statement through the portal.

    Tax professionals

    Registered tax and BAS agents can lodge a revision for their client using Online services for agents or the practitioner lodgment service.

    See also:

    Paper revision

    Contact us to get a paper version of the revised activity statement. Don't send us a copy or a version generated from a commercial software package.

    Fill in the items that are to be revised and the revised amounts. If changing one item leads to a change for other items, update those items and values as well.

    If you report pay as you go (PAYG) instalments using the rate method and you vary the rate, you need to write the new rate at T3.

    Example: How to complete a revised paper activity statement

    You reported your staff wages as $3,000 when you lodged your activity statement but you discover that the amount should have been $3,748. This also means that the amount of tax withheld should have been $644 (instead of $384).

    To report the new amounts on your revised activity statement, do the following (use whole dollar amounts only):

    • At W1 – show $3,748 for the revised amount of wages.
    • At W2 – show $644 for the revised amount of tax withheld.

    These adjustments also affect summary items W5, 4, 8A and 9. Enter the new values for these items.

    Completed section of activity statement showing the revised amounts in the example: $3,748 at item W1, $644 at item W2, $644 at item W5, $644 at item 4, $1,000 at item 8A and $650 at item 9.

    If the revision results in an increase of the amount payable for the period, use the payment slip at the bottom of the form.

    End of example

    Mail your completed revised activity statement to us using the pre-addressed envelope provided. If you've lost the envelope, post your statement as follows:

    • If your business is located in NT, SA, TAS, VIC or WA, post to

    Australian Taxation Office
    Locked Bag 1936
    ALBURY  NSW  1936

    • If your business is located in ACT, NSW or QLD, post to

    Australian Taxation Office
    Locked Bag 1793
    PENRITH  NSW  1793

    Request an amendment in writing

    You can also write to us to request an amendment of an earlier activity statement for GST, WET, LCT and fuel tax credits. To apply for an amendment, include copies of any documents that support your application as well as the following information:

    • your Australian business number (ABN)
    • your full name
    • your postal address
    • if the document is lodged by your registered tax or BAS agent – their full name and registered agent number
    • your daytime phone number (if convenient)
    • the tax period to be amended
    • the details of what is being amended and what the amendment relates to
    • the reason for the change or an explanation of how you made the mistake
    • the amount of the amendment to be added or subtracted
    • if the document is lodged by your agent, a signed and dated declaration that      
      • the document has been prepared in accordance with the information supplied by you
      • your agent has received a declaration from you stating that the information provided is true and correct
      • you authorised your agent to give the document to the Commissioner of Taxation
       
    • a signed and dated declaration by you as follows

    I declare that

    • all the information I have given in this letter, including any attachments, is true and correct
    • I have the necessary receipts or other records or both to support my claims for amendment.
    Last modified: 19 Dec 2019QC 33809