When to revise an Activity Statement¶

Sometimes a figure you already lodged turns out to be wrong. Maybe you fixed a pay after you had lodged, or a pay report reached the Australian Taxation Office (ATO) late, so the wages and tax withheld on your Activity Statement were short. When that happens, the reported figures need to be put right.

There are two ways to do that: fix it on a later statement, or revise the original one. This lesson explains the difference and when each applies. A full Revisions and Corrections module covers the detail — this is the plain-English overview.

In one line

If a W1 or W2 figure you lodged was wrong, you either fix it on a later Activity Statement or revise the original one — depending on the situation.

Why this matters¶

The wages at label W1 and the tax withheld at label W2 on your statement should match what you reported through Single Touch Payroll (STP). If they do not — because a pay was corrected or a report was late — the ATO's records and your statement will disagree. Putting the figure right keeps the two in step and avoids a follow-up from the ATO.

What you will learn¶

When a lodged W1 or W2 figure needs to be put right
The difference between fixing it on a later statement and revising the original
Where each approach applies

Understanding the concept¶

First, what would make a lodged figure wrong? A couple of common cases:

You corrected a pay after lodging — for example, you found a mistake in an employee's pay and fixed it, which changed the wages or tax withheld for a period you had already reported.
The pre-fill was short because a report was late — a pay report reached the ATO after the cut-off, so the W1 and W2 it pre-filled did not include that pay.

In either case the wages and tax withheld you lodged no longer match reality. Now you have a choice of two ways to put it right.

Fixing it on a later statement. In some cases the ATO lets you correct the difference on your next Activity Statement instead of going back. You carry the adjustment forward, so the correction lands on a current statement. This is often the simpler path when you are eligible to use it.

Revising the original statement. If you cannot correct it on a later statement, you revise the original — you go back to the statement for that period and lodge it again with the right figures. You show the corrected wages at W1 and the corrected tax withheld at W2. The ATO treats a revised statement as a request to amend that period, so the record for that period is updated.

Which one applies depends on the type of correction and the ATO's rules for it, which the full Revisions and Corrections module covers. The important idea here is that both paths exist, and revising the original is what you reach for when a later statement is not the right fix.

One more link to keep in mind: at the end of the year you make your STP finalisation — the step that tells the ATO your pay reporting for the year is complete. If a correction changes a period's wages or tax withheld, the statement for that period may need revising so it agrees with your finalised STP figures.

For accountants & bookkeepers

Revising an earlier statement is treated by the ATO as an application to amend the assessment for that period. When you revise for PAYG withholding, you enter the revised W1 and W2, and the connected summary items update with them. The ATO's general rule is to correct on a later statement where you are eligible, and to lodge a revision where you are not. Where STP was corrected after finalisation, the guidance is to bring the relevant period's W1 and W2 back into line with the finalised STP data. There is a time limit on how far back you can revise — the Revisions and Corrections module sets it out.

Example¶

Sam runs a bakery with four staff and lodges a quarterly BAS. Sam checked the pre-filled W1 and W2, they matched the payroll summary, and Sam lodged.

A week later Sam realised one employee's pay for that quarter had been entered wrong and had already been fixed in the payroll. The correction changed the wages and the tax withheld for the quarter — so the W1 and W2 Sam lodged were now too low. Sam checks the ATO's rules for this kind of correction. Because it cannot simply be carried onto the next BAS in this case, Sam revises the original statement: goes back to that quarter's Activity Statement, enters the corrected wages at W1 and the corrected tax withheld at W2, and lodges the revision. The statement now agrees with the corrected payroll and the STP reports the ATO holds.

Common mistakes¶

Leaving a wrong W1 or W2 in place after correcting a pay — the statement no longer matches your payroll or your STP reports.
Always going back to revise the original when the ATO would let you fix it on the next statement — check which one applies first.
Forgetting that a late report can leave W1 and W2 short, so the lodged figures need putting right once the report is in.

How this works in myaccountant¶

In the app — myaccountant shows the status of each Activity Statement, so you can see which ones you have lodged. If a figure you lodged turns out to be wrong, you can revise that statement from within the app and lodge the corrected figures.

Key points¶

A lodged W1 or W2 can turn out to be wrong after you correct a pay or after a late report.
There are two ways to put it right: fix it on a later statement, or revise the original.
Fixing it on a later statement carries the adjustment onto a current statement.
Revising the original goes back to that period and lodges the right figures.
Which one applies depends on the type of correction and the ATO's rules.
A correction may also mean a statement needs to agree with your year-end STP finalisation.

Learn next¶

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

Did this answer your question?