Goods and Services Tax Advice


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?

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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Goods and Services Tax Advice GSTA TPP 044 is withdrawn with effect from today.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 GSTA TPP 044 is withdrawn as it is no longer current.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.


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


ATO references:
NO 1-4UH2K90

ISSN: 1833-0053
GSTA TPP 044W history
  Date: Version: Change:
  14 June 2005 Original ruling  
  31 October 2012 Consolidated ruling Addendum
You are here 9 October 2013 Withdrawn