Private ruling: GST and correcting an error outside the period of review
Date of advice: 12 July 2021
Published: August 2021

Ruling: Q1: 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? | A1: 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