• Making adjustments on your activity statements

    On your current activity statement, you may have to make changes that increase or decrease how much GST you must pay for a reporting period. These changes are known as 'adjustments'.

    There are two types of adjustments:

    • increasing adjustments, which increase how much GST you must pay for a reporting period
    • decreasing adjustments, which decrease how much GST you must pay for a reporting period.
    Attention

    Correcting mistakes you made on an earlier activity statement is different from making an adjustment. For information on how to correct mistakes, refer to Correcting GST errors.

    End of attention
      Last modified: 24 Sep 2014QC 17537