Document ID: chunk:federal_register_of_legislation:F2023L01284:clause:1_4:p2
Version: federal_register_of_legislation:F2023L01284
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 2/2)
Character Range: 4217–4754

to tax periods starting on or before 30 May 2014.
Note 2: In circumstances where subsection 29-10(4) or section 142-10 of the Act applies there will be no error for the purposes of this instrument despite any mistake made, as the assessed net amount for the earlier tax period will not be overstated.
net sum of the debit errors means the sum of any debit error amounts, less the sum of any credit error amounts, which you include in the net amount for the tax period in which you seek to correct a debit error for an earlier tax period.