Revising activity statements
Use the correct DIN
Original and revised activity statements must have different document identification numbers (DIN).
If we processed an activity statement, then receive lodgment of another activity statement with the same DIN, it can lead to incorrect refunds and account balances, as well as processing delays.
Note: if you send your client a copy of a lodged revised activity statement, make sure they do not lodge it again.
Before lodging a revision, make sure your client's original BAS was lodged and processed.
You can complete a revised activity statement using the:
- Tax Agent Portal
- BAS Agent Portal
- practitioner lodgment service (PLS)
- electronic lodgment service (ELS)
- electronic commerce interface (ECI).
Using the portals
- Select the Processed activity statement from the History list.
- Select Request revision
- Enter the revised values.
Revisions should be completed online. When using the portal, if the 'Request revision' button does not display or you receive an error message, you cannot revise the activity statement through the portal. Contact us for further assistance.
Using PLS or ELS
- Use the DIN from the activity statement you need to amend.
- Enter a number between 1 and 9 in the Revision indicator field. This refers to the revision number, with 1 being the first revision, 2 the second revision and so on up to 9. This is the maximum number of revisions that can be completed electronically.
- Completion of the Revision indicator field indicates it is a revision – if not completed, it will be treated as an original activity statement.
- Enter the new values of the labels to be revised and transmit.
Period of review
There is a four-year time limit to amend or revise your clients' activity statement assessment. This is called the 'period of review'.
Watch: There is a time limit for amending or revising your BASExternal Link.
Find out how you can avoid delays to activity statement processing when lodging a revision.