10 Oct 1313 3 GST Advices withdrawn
On 9 October 2013, the ATO withdrew the following GST Advices:
- GSTA TPP 044 Goods and services tax: What action will the Tax Office take if a taxpayer recognises an underpayment and decides to make an adjustment in the current activity statement (BAS), but Tax Office compliance action commences before the current BAS is due?
- GSTA TPP 045 Goods and services tax: Can I correct activity statement (BAS) errors resulting from a failure to attribute increasing or decreasing adjustments to required tax periods?
- GSTA TPP 052 Goods and services tax: Will the Tax Office refund overpaid GST if a supplier makes a mistake in preparing its activity statement and incorrectly includes a supply as a taxable supply?