BAS revision¶

Definition. A BAS revision is the correction of a BAS you have already lodged, made by lodging a revised version of that same statement to the ATO.

In plain English¶

If you find a mistake on a BAS after you have already sent it in, you can fix it by lodging a revision, which is a new copy of that same statement with the corrected figures. The ATO treats the revised BAS as a request to update the original. Some smaller mistakes can instead be fixed on your next BAS, so it is worth checking which option applies before you revise.

Related lessons¶

• When to revise a BAS

General information only — not tax, super or financial advice.