Fixing a mistake on your BAS

Correcting a mistake made on an earlier BAS is different from making an adjustment.

An error or mistake relates to an amount that was incorrect at the time of lodgment and an adjustment relates to a reported sale or purchase that was correct at the time of lodgment, but something occurred later that changed the amount of reported GST.

When to fix a mistake

Examples of mistakes include:

  • Clerical or transposition errors
  • Classifying a GST-free sale or purchase as taxable
  • Classifying a taxable sale or purchase as GST-free
  • Double counting some of your purchases.

How to fix a mistake

You can fix a mistake on your next BAS or revise the original BAS. Conditions apply depending on if it’s a credit or debit error.

Many mistakes relating to GST and fuel tax credit can be corrected in your next BAS. If you can’t correct your mistake in your next BAS, you need to lodge a revision.

You may find these links helpful


When to make an adjustment

When you become aware of the need for an adjustment, you generally report it in the activity statement for your current reporting period.

Examples of when to make an adjustment:

  • If the price of a sale or purchase changes
  • If goods are returned and the sale is cancelled.

If you need assistance amending or fixing your previous BAS please don’t hesitate to contact your STS accountant at any time.
Correcting your tax is an important part of running your business, and we are here to help you get it right.