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Timing and correction limits will apply for BAS amendments
In relation to timing limits:
If an entity’s annual turnover is less than $20 million the time limit in which it can correct errors in a subsequent BAS is up to 18 months (18 monthly BASs, six quarterly BASs , or one annual GST return);
If an entity’s annual turnover is $20 million or more, the time limit in which it can correct errors in a subsequent BAS is up to 3 months (three monthly BASs).
Where mistakes on a BAS occur outside these time limits, the original BAS must be amended.
In relation to amount limits:
Corrections that increase or decrease GST payable, or decrease input tax credits can be made on a subsequent BAS if their net effect (that is, the total GST effect of all the errors) is within the following correction limits.
Limits on the amount of GST corrections to be made on a future BAS
Turnover less than $20m - correction limit on subsequent BAS = Less than $5,000
Turnover $20m to less than $100m - correction limit on subsequent BAS = Less than $10 ,000
Turnover $100m to less than $500m - correction limit on subsequent BAS = Less than $25,000
Turnover $500m to less than $1b - correction limit on subsequent BAS = Less than $50,000
Turnover $1b and over - correction limit on subsequent BAS = Less than $300,000
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【摄出你的足迹】这两年 (2013-1-8) JerryWu 
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