• Correcting a GST error made by the abolished losing agency

    If the abolished losing agency made an error in an activity statement lodged before the MOG change, the gaining agency may be able to correct the error on its next activity statement after the MOG change.

    The error can be corrected on the next activity statement as long as the error is within time limits and satisfies the conditions set out in the Correcting GST errors guide.

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      Last modified: 22 May 2014QC 22915