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本来是要给你发个链接，但是发不了。标出来红字的部分，是链接，你在网上查一下，点进去有详细的解释。
Corrections that increase your GST to be paid or decrease your GST credits
If you discover you made mistakes or left things out on an earlier activity statement that meant you paid too little GST or claimed too much GST credit, you may be able to make a correction on a subsequent activity statement. Corrections are subject to limits on the timing of the correction and on the amount of the correction outlined in the tables below. You will only be able to correct genuine mistakes.
You may need corrections where any of the following applies:
you made clerical mistakes - for example, double counted some creditable purchases or did not include some taxable sales
you incorrectly recorded a taxable sale as GST-free on an earlier activity statement
you mistakenly classified taxable sales as GST-free.
Where a mistake or omission relates to an earlier activity statement that falls outside the time or correction limits detailed below, you will need to revise that earlier activity statement (seeRevising an earlier activity statement).
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If you revise an earlier BAS and the revision increases the tax you owe or reduces your credits, we generally treat the revised BAS as a voluntary disclosure. This means you are likely to receive concessional treatment for any penalties and interest charges that apply (for example, lodging an incorrect return penalty or shortfall penalty). You will still have to pay the outstanding tax and may have to make a written request for interest concession.
要是主动的批露和改正错误，利息上是有商量的。 |
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大头怀念的北京小吃（十）-- 稻香村的桂花糕 (2011-5-2) datou2z 
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