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The ATO has published a Guide entitled "Correcting GST errors". The guide explains how to correct GST errors made on an earlier activity statement. In particular, it explains when a taxpayer can correct GST errors on a later activity statement, in accordance with Goods and Services Tax: Correcting GST Errors Determination 2013 which took effect from 10 May 2013.


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Eg. TD 2005/D52 ALL words EXACT phrase WITHOUT words Date range
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