• Attention


    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Mistakes that exceed the time or value limits

    If you become aware of mistakes that exceed the time or value limits, you can only correct these mistakes by revising the original BAS on which the mistake occurred.

    If you revise a previous BAS because you have over claimed fuel tax credits, you will be liable to pay the general interest charge.

      Last modified: 23 Jul 2013QC 35869