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?
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Notice of Withdrawal
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.
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Commissioner of Taxation
9 October 2013