Revising an earlier activity statement
If you need to correct information you provided on an activity statement and are not eligible to correct it on a later statement, you may need to complete a revised activity statement. You can do this online or on paper. For the circumstances where 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.
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.
Registered users of the following online services can complete a revised activity statement online:
Using online services for individuals
Log into 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 portals
- 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.
- Use the document identification number (DIN) from the activity statement you need to amend.
- Enter a number between 1 and 9 in the 'Revision indicator' field.
- Transmit the new values of the labels to be revised.
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 $3,745. This also means that the amount of tax withheld should have been $349 (instead of $300).
To report the new amounts on your revised activity statement, do the following (use whole dollar amounts only):
At W1 – show 3745 for the revised amount of wages.
At W2 – show 349 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.
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 tax agent, your agent’s full name and their registered tax 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 tax agent, a signed and dated declaration that
- the document has been prepared in accordance with the information supplied by you
- your tax 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
- a signed and dated declaration by you as follows:
I declare that
Registered users of the Business Portal, Tax Agent Portal, BAS Agent Portal, electronic lodgment service (ELS) and electronic commerce interface (ECI) can revise an earlier activity statement online.
- all the information I have given in this letter, including any attachments, is true and correct
- I have the necessary receipts and/or other records to support my claims for amendment.