Goods and Services Tax Advice
GSTA TPP 044W
Goods and services tax: What action will the Tax Office take if a taxpayer recognises an underpayment and decides to make an adjustment in the current activity statement (BAS), but Tax Office compliance action commences before the current BAS is due?
Please note that the PDF version is the authorised version of this withdrawal notice.This document has changed over time. View its history.
Notice of Withdrawal
Goods and Services Tax Advice GSTA TPP 044 is withdrawn with effect from today.
1. GSTA TPP 044 explained that the Correcting GST Mistakes fact sheet could be applied by an entity to correct mistakes voluntarily disclosed at the commencement of an audit.
2. GSTA TPP 044 is withdrawn as it is no longer current.
3. The Correcting GST errors guide explains how to correct errors made in an error tax period, in a later tax period, in accordance with Goods and Services Tax: Correcting GST Errors Determination 2013 (GSTE 2013/1) which took effect from 10 May 2013.
© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA
You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
Commissioner of Taxation
9 October 2013
Not previously issued as a draft
|14 June 2005||Original ruling|
|31 October 2012||Consolidated ruling||Addendum|
|You are here||9 October 2013||Withdrawn|