Goods and Services Tax Advice

GSTA TPP 045W

Goods and services tax: Can I correct activity statement (BAS) errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?

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Notice of Withdrawal

Goods and Services Tax Advice GSTA TPP 045 is withdrawn with effect from today.

1. GSTA TPP 045 explained when the Correcting GST Mistakes fact sheet could be applied by an entity to correct errors resulting from the failure to attribute increasing or decreasing adjustments to the required tax periods.

2. GSTA TPP 045 is withdrawn as it is no longer current.

3. The Correcting GST errors guide explains how to correct errors made in an earlier 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

References

ATO references:
NO 1-4QU25XW