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In your situation, you made a “debit GST error” as a result of failing to include GST on a taxable supply.
According to the ATO, Debit errors can be corrected on a later activity statement if, for each debit error:
o the debit error is within the debit error time limit
o either:
the net sum of the debit errors is within the debit error value limit, or
if there is a single debit error, that single error is within the debit error value limit.
o the error has not been corrected in another reporting period.
o the debit error was not as a result of recklessness or intentional disregard of a GST law
Refer to the ATO link below:
https://www.ato.gov.au/Business/ ... rrectingdebiterrors
Therefore, if your Current GST turnover is less than $20m, and the total debit error value is less than $10,000, then you have 18 months to correct the error on a later activity statement.
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纯手工－中产阶级的 Brioche à tête (2010-6-24) 大胃 
发表于 2017-3-2 22:34
