Document ID: chunk:federal_register_of_legislation:F2023L01284:clause:1_6
Version: federal_register_of_legislation:F2023L01284
Segment Type: clause
Provision Reference: sch 1 cl 6
Character Range: 5011–6078

6  When an error may be corrected
  In working out your net amount for a tax period, you may correct an error you made in an earlier tax period if:
 (a) the error relates to an amount of GST, an input tax credit or any adjustments under the Act;
 (b) the earlier tax period started on or after 1 July 2012;
 (c) you lodge the GST return for the tax period within the period of review for the assessment of the net amount of the earlier tax period;
 (d) at the time of lodging your GST return for the tax period:
 (i) the error does not relate to a matter that you have been notified is subject to a compliance activity, and was not made in working out your net amount for an earlier tax period that is subject to compliance activity; or
 (ii) if paragraph (i) does not apply, the Commissioner has notified you in writing that the error can be corrected under this instrument;
 (e) you have not corrected that error, to any extent, in working out your net amount for another tax period; and
 (f) where the error is a debit error, the conditions in section 7 are met.