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A New Tax System (Goods and Services Tax) (Correcting GST Errors) Determination 2023
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Administered by
Department of the Treasury
This item is authorised by the following title:
A New Tax System (Goods and Services Tax) Act 1999
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F2023L01284
25 September 2023
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1 Name
2 Commencement
3 Authority
4 Definitions
5 Schedules
6 When an error may be corrected
7 Conditions for correcting a debit error
Collapse
8 Error cannot be corrected by amending an assessment for a later tax period
Schedule 1—Repeals
Goods and Services Tax: Correcting GST Errors Determination 2013
