Use the correct DIN
Original and revised activity statements must have different document identification numbers (DINs).
If we processed an activity statement, then receive lodgment of another activity statement with the same DIN, it can lead to incorrect refunds and account balances, as well as processing delays.
Note: If you send your client a copy of a lodged revised activity statement, make sure they do not lodge it again.
Revise online
Before lodging a revision, make sure your client's original activity statement was lodged and processed.
Complete a revised activity statement using Online services for agents or the practitioner lodgment service (PLS).
Refer to your PLS user guide or the Online services for agents user guide lodgments section for instructions on lodging activity statement revisions.
This video explains how to revise an activity statement in Online services for agents.
Media: Revise an activity statement in Online service for agents
https://tv.ato.gov.au/ato-tv/media?v=nixx79jdjn4bihExternal Link (Duration: 1:30)
Period of review
There is a four-year time limit to amend or revise your clients' activity statement assessment. This is called the 'period of review'.
Media: There is a time limit for amending or revising your BAS
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiubxjyfuhExternal Link (Duration: 1:56)
See also
Find out how you can avoid delays to activity statement processing when lodging a revision.