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Edited version of private advice
Authorisation Number: 1051789404496
Date of advice: 12 July 2021
Ruling
Subject: GST and correcting an error outside the period of review
Question
Can the Commissioner amend your GST return for an input tax credit you incorrectly claimed in a GST return for a tax period outside the period of review?
Answer
No. None of the exceptions apply to allow the Commissioner to amend the GST return outside the period of review.
Relevant legislative provisions
Taxation Administration Act 1953 section 155-15
Taxation Administration Act 1953 section 155-35
Taxation Administration Act 1953 section 155-50
Taxation Administration Act 1953 section 155-60