Correct an activity statement

You can use your current activity statement to:

• correct goods and services tax (GST) mistakes
• correct fuel tax credit mistakes
• make claims for previous periods
• vary instalment amounts.

If you realise you have made a mistake working out your PAYG instalment, you can fix or amend it. See Correcting PAYG instalments.

A four-year time limit applies to claiming credits and refunds.

Time limits also apply for varying instalment amounts. Corrections must be made:

• on or before the day your instalment is due
• before you lodge your tax return for the year.

The process for correcting mistakes and making claims for previous periods depends on the specific tax, credit involved and time limits.

If you can't make a correction on your current activity statement, you may be able to revise the original activity statement. See Revising an earlier activity statement.

We can also make mistakes processing your activity statement – for example, it may scan incorrectly, or we may make a keying error. If you think we've made an error, contact us.

Find out about  

• PAYG withholding – correcting mistakes
• Varying your instalment amount – GST
• Fuel tax credits
• Luxury car tax
• Wine equalisation tax
• Unclaimed credits