{"id":4293,"date":"2026-08-18T12:45:30","date_gmt":"2026-08-18T02:45:30","guid":{"rendered":"https:\/\/wiselinkaccountants.com.au\/bas-gst-error-correction-australia-chinese\/"},"modified":"2026-08-18T12:45:30","modified_gmt":"2026-08-18T02:45:30","slug":"bas-gst-error-correction-australia-chinese","status":"publish","type":"post","link":"https:\/\/wiselinkaccountants.com.au\/zh-hans\/bas-gst-error-correction-australia-chinese\/","title":{"rendered":"BAS \u62a5\u9519\u4e86\u522b\u6025\u7740\u6539\u4e0a\u4e00\u671f\uff1a\u5728\u4e0b\u4e00\u671f\u987a\u624b\u66f4\u6b63\u66f4\u7701\u94b1\uff0c\u4f46\u5361\u7740 18 \u4e2a\u6708\u548c 12,500 \u6fb3\u5143\u4e24\u9053\u95f8\u95e8"},"content":{"rendered":"<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"BlogPosting\", \"headline\": \"BAS \u62a5\u9519\u4e86\u522b\u6025\u7740\u6539\u4e0a\u4e00\u671f\uff1a\u5728\u4e0b\u4e00\u671f\u987a\u624b\u66f4\u6b63\u66f4\u7701\u94b1\uff0c\u4f46\u5361\u7740 18 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{\"@type\": \"ImageObject\", \"url\": \"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2020\/02\/logo.png\"}}, \"about\": \"\u6fb3\u6d32 GST \u4e0e BAS \u9519\u8bef\u7684\u5408\u89c4\u66f4\u6b63\u8def\u5f84\uff1acredit error \u4e0e debit error \u7684\u533a\u5206\u3001\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u66f4\u6b63\u4e0e\u4fee\u8ba2\u539f\u671f\u7684\u6210\u672c\u5dee\u5f02\u3001debit error \u7684 18 \u4e2a\u6708\u65f6\u9650\u4e0e 12,500 \u6fb3\u5143\u4ef7\u503c\u9650\u989d\u3001credit error \u7684 4 \u5e74\u96f6 1 \u5929\u590d\u6838\u671f\u4e0e GST credits 4 \u5e74\u7533\u9886\u65f6\u9650\u3001\u5408\u89c4\u6d3b\u52a8\u671f\u95f4\u4e0d\u5f97\u81ea\u884c\u66f4\u6b63\u4e0e\u4e3b\u52a8\u62ab\u9732\u3001\u4e00\u822c\u5229\u606f\u8d39\u7528 GIC \u4e0e 2025 \u5e74 7 \u6708 1 \u65e5\u8d77\u7684\u62b5\u6263\u53d8\u66f4\uff0c\u9762\u5411\u58a8\u5c14\u672c\u4e0e\u5e03\u91cc\u65af\u73ed\u7684\u534e\u4eba\u5c0f\u751f\u610f\u4e3b\"}<\/script><\/p>\n<p><!--\n\u9009\u9898\u4f9d\u636e: demand-supply-map s13\u300c\u88ab ATO \u8981\u6c42\u4fee\u6539\u6216\u8865\u62a5\uff0c\u6000\u7591\u4f1a\u8ba1\u505a\u9519 \/ BAS \u62a5\u9519\u4e86\u600e\u4e48\u529e \/\n         GST \u5206\u7c7b\u9519\u8bef\u600e\u4e48\u6539\u300d\uff0c\u8868\u5185\u6807\u6ce8 \u2b1c \u5f85\u5efa\u3002\u8de8\u4e24\u6587\u4ef6\u5939 + \u7ad9\u4e0a 100 \u7bc7\u5b9e\u51b5\u67e5\u91cd\uff1a\n         \u300cdebit error\u300d\u300ccredit error\u300d\u300c\u66f4\u6b63 BAS\u300d\u300c18 \u4e2a\u6708\u300d\u300c12,500\u300d\u5168\u7ad9\u547d\u4e2d 0\uff0c\n         post 4248\uff084 \u4e2a\u89d2\u8272\u5206\u5de5\uff09\u53ea\u8bb2\u8c01\u80fd\u66ff\u4f60\u62a5 BAS\uff0c\u6ca1\u8bb2\u62a5\u9519\u4e86\u600e\u4e48\u529e\u3002\u65e0\u8695\u98df\u3002\n\u65f6\u70b9\u4f9d\u636e: ATO \u6ce8\u518c\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u300cAugust 2026\u300d\u9875\u660e\u786e 8 \u6708 25 \u65e5\u4e3a 2025\u201326 \u7b2c\u56db\u5b63\u5ea6\n         \u6d3b\u52a8\u62a5\u8868\u7535\u5b50\u7533\u62a5\u5230\u671f\u65e5\uff08\u672c\u6587\u53d1\u5e03\u65e5 8\/18 \u7684\u4e00\u5468\u540e\uff09\u3002\u51c6\u5907\u4e0b\u4e00\u671f BAS \u6b63\u662f\n         \u5168\u5e74\u53d1\u73b0\u4e0a\u4e00\u671f\u9519\u8bef\u6700\u96c6\u4e2d\u7684\u65f6\u523b\u3002\n\u5173\u952e\u8bcd\u5206\u5de5: \u672c\u6587\u5403\u300cBAS \u62a5\u9519\u4e86\u600e\u4e48\u6539 \/ GST \u5206\u7c7b\u9519\u8bef \/ \u88ab ATO \u8981\u6c42\u4fee\u6539\u8865\u62a5\u300d\uff1b\n         \u89d2\u8272\u5206\u5de5\u7559\u7ed9 4248\uff1b\u6362\u6240\u6d41\u7a0b\u7559\u7ed9 4255\uff1b\u4e3b\u52a8\u89c4\u5212\u7559\u7ed9 4290\u3002\n\u6570\u5b57\u53e3\u5f84: \u5168\u90e8 ATO \u4e00\u624b\u9875\u9762\uff0c2026-08-18 \u9010\u6761\u6253\u5f00\u6838\u5bf9\uff08Types of GST errors \/ How to\n         correct GST errors QC 16233 \/ GST errors that cannot be corrected on a later BAS \/\n         Due dates for lodging and paying your BAS \/ GIC rates \/ \u6ce8\u518c\u4ee3\u7406\u7533\u62a5\u8ba1\u5212 August 2026 \/\n         \u5a92\u4f53\u4e2d\u5fc3 interest deductibility\uff09\u3002\u6587\u5185\u590d\u8ff0 ATO \u5b98\u65b9\u793a\u4f8b Jiesi \u4e0e ABC Ltd\uff0c\u6309\u539f\u6587\u53e3\u5f84\uff0c\u4e0d\u6539\u6570\u5b57\u3002\n\u6267\u4e1a\u8fb9\u754c: \u53ea\u5199\u300c\u600e\u4e48\u5408\u89c4\u66f4\u6b63\u300d\uff0c\u4e0d\u5199\u4efb\u4f55\u62d6\u5ef6\u3001\u5c11\u62a5\u6216\u89c4\u907f\u8868\u8ff0\u3002\u7f5a\u6b3e\u51cf\u514d\u7684\u5224\u65ad\u6309\u4e2a\u6848\uff0c\n         \u6587\u4e2d\u4e0d\u7ed9\u627f\u8bfa\u3002\n\u7e41\u4f53: \u6309 CONTENT_SOP \u00a75.1\uff0c\u6838\u5fc3\u672f\u8bed\u9996\u73b0\u5904\u5e76\u5217\u7e41\u4f53\uff08\u7533\u62a5\u3001\u8d26\u76ee\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff09\u3002\n--><\/p>\n<p>\u4e00\u5e74\u5f53\u4e2d\uff0c\u53d1\u73b0\u4e0a\u4e00\u671f BAS \u62a5\u9519\u6700\u96c6\u4e2d\u7684\u65f6\u523b\uff0c\u5c31\u662f\u5750\u4e0b\u6765\u51c6\u5907\u4e0b\u4e00\u671f BAS \u7684\u65f6\u5019\u3002<\/p>\n<p>\u4eca\u5e74\u8fd9\u4e2a\u65f6\u523b\u6b63\u597d\u662f\u8fd9\u51e0\u5929\u3002ATO \u7684\u6ce8\u518c\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u628a 2025\u201326 \u8d22\u5e74\u7b2c\u56db\u5b63\u5ea6\uff084 \u81f3 6 \u6708\uff09\u6d3b\u52a8\u62a5\u8868\u7684\u7535\u5b50\u7533\u62a5\u5230\u671f\u65e5\u5b9a\u5728 <strong>8 \u6708 25 \u65e5<\/strong>\u3002\u4e5f\u5c31\u662f\u8bf4\uff0c\u5982\u679c\u4f60\u7684 BAS \u7531\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08\u8a3b\u518a\u7a05\u52d9\u4ee3\u7406\uff09\u9012\u4ea4\uff0c\u672c\u5468\u6b63\u5728\u88ab\u7ffb\u7684\u8d26\u76ee\u91cc\uff0c\u5f88\u53ef\u80fd\u5c31\u85cf\u7740\u4e0a\u4e00\u671f\u6f0f\u6389\u6216\u5206\u9519\u7684\u90a3\u4e00\u7b14\u3002<\/p>\n<p>\u53d1\u73b0\u7684\u90a3\u4e00\u523b\uff0c\u5927\u591a\u6570\u4eba\u7684\u7b2c\u4e00\u53cd\u5e94\u662f\u300c\u628a\u4e0a\u4e00\u671f\u6539\u56de\u6765\u300d\u3002\u4f46 ATO \u81ea\u5df1\u7ed9\u51fa\u7684\u987a\u5e8f\u6070\u597d\u76f8\u53cd\uff1a<strong>\u5148\u770b\u80fd\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u8fd8\u6ca1\u4ea4\u7684 BAS \u4e0a\u987a\u624b\u66f4\u6b63\uff0c\u6539\u4e0d\u4e86\u624d\u56de\u5934\u4fee\u8ba2\u539f\u6765\u90a3\u4e00\u671f\u3002<\/strong>\u8fd9\u4e24\u6761\u8def\u7684\u6210\u672c\u5dee\u522b\u4e0d\u5c0f\uff0c\u800c\u80fd\u4e0d\u80fd\u8d70\u7b2c\u4e00\u6761\uff0c\u5361\u5728\u4e24\u4e2a\u5177\u4f53\u6570\u5b57\u4e0a\u3002<\/p>\n<figure>\n  <img decoding=\"async\" src=\"https:\/\/wiselinkaccountants.com.au\/wp-content\/uploads\/2026\/08\/bas-gst-error-correction-hero-2026-08-18.jpeg\" alt=\"BAS \u62a5\u9519\u600e\u4e48\u66f4\u6b63\uff1a18 \u4e2a\u6708\u65f6\u9650\u4e0e 12,500 \u6fb3\u5143\u9650\u989d \u2014\u2014 \u58a8\u5c14\u672c\u5e03\u91cc\u65af\u73ed\u534e\u4eba\u4f1a\u8ba1\" \/><figcaption>\u66f4\u6b63\u7a97\u53e3\u662f\u4ece\u300c\u51fa\u9519\u90a3\u4e00\u671f\u7684\u5230\u671f\u65e5\u300d\u5f00\u59cb\u7b97\u7684\uff0c\u4e0d\u662f\u4ece\u4f60\u53d1\u73b0\u7684\u90a3\u5929\u3002<\/figcaption><\/figure>\n<h2>\u4e00\u3001\u5148\u628a\u9519\u8bef\u5206\u6210\u4e24\u79cd\uff0cATO \u5206\u5f97\u5f88\u6e05\u695a<\/h2>\n<p>\u6240\u6709 GST \u9519\u8bef\u5728 ATO \u90a3\u91cc\u53ea\u5206\u4e24\u7c7b\uff0c\u800c\u8fd9\u4e24\u7c7b\u7684\u65f6\u9650\u548c\u9650\u989d\u5b8c\u5168\u4e0d\u4e00\u6837\u3002\u5206\u9519\u7c7b\uff0c\u540e\u9762\u5168\u7b97\u9519\u3002<\/p>\n<p><strong>Credit error\uff08\u591a\u62a5\u4e86\uff09<\/strong>\u2014\u2014\u7b97\u9519\u4e4b\u540e\u4f60\u62a5\u591a\u4e86\u6216\u7f34\u591a\u4e86 GST\u3002\u5e38\u89c1\u7684\u6709\uff1a\u540c\u4e00\u7b14\u9500\u552e\u62a5\u4e86\u4e24\u6b21\uff1bGST on sales \u586b\u5f97\u6bd4\u5b9e\u9645\u5927\uff1b\u8be5\u51cf\u7684\u8c03\u6574\u6ca1\u51cf\u3001\u4e0d\u8be5\u52a0\u7684\u8c03\u6574\u52a0\u4e86\u3002<\/p>\n<p><strong>Debit error\uff08\u5c11\u62a5\u4e86\uff09<\/strong>\u2014\u2014\u7b97\u9519\u4e4b\u540e\u4f60\u62a5\u5c11\u4e86\u6216\u7f34\u5c11\u4e86 GST\u3002\u5e38\u89c1\u7684\u6709\uff1a\u5e94\u7a0e\u9500\u552e\u6f0f\u4e86 GST\uff1bGST on sales \u586b\u5f97\u6bd4\u5b9e\u9645\u5c0f\uff1bGST credits\uff08\u8fdb\u9879\u62b5\u6263\uff09\u62a5\u5927\u4e86\uff0c\u6bd4\u5982\u540c\u4e00\u5f20\u91c7\u8d2d\u53d1\u7968\u7684\u62b5\u6263\u62a5\u4e86\u4e24\u904d\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u5b9e\u52a1\u4e0a\u534e\u4eba\u5c0f\u751f\u610f\u6700\u5e38\u8e29\u7684\u662f\u7b2c\u4e8c\u7c7b\u91cc\u7684 GST \u5206\u7c7b\u95ee\u9898\uff1a\u4fdd\u9669\u8d54\u4ed8\u3001\u653f\u5e9c\u89c4\u8d39\u3001\u8fdb\u53e3\u8d27\u7269\u3001\u4e8c\u624b\u8f66\u4e70\u5356\u3001\u751f\u9c9c\u4e0e\u52a0\u5de5\u98df\u54c1\u7684\u754c\u7ebf\uff0c\u8fd9\u51e0\u5904\u4e00\u65e6\u5206\u9519\uff0c\u901a\u5e38\u4e0d\u4f1a\u53ea\u9519\u4e00\u671f\u3002\u540c\u4e00\u4e2a\u9519\u6cd5\u4f1a\u8ddf\u7740\u8d26\u76ee\u4e00\u8def\u590d\u5236\u4e0b\u53bb\uff0c\u7b49\u5230\u6709\u4eba\u53d1\u73b0\uff0c\u5f80\u5f80\u5df2\u7ecf\u8fde\u7eed\u9519\u4e86\u597d\u51e0\u671f\u3002<\/p>\n<h2>\u4e8c\u3001\u4e24\u6761\u8def\uff0c\u5148\u8d70\u54ea\u6761\u5dee\u7684\u662f\u7f5a\u6b3e\u548c\u5229\u606f<\/h2>\n<p>ATO \u5728\u300aHow to correct GST errors\u300b\u91cc\u628a\u8bdd\u8bf4\u5f97\u5f88\u76f4\u767d\uff1a\u4e00\u822c\u6765\u8bf4\uff0c\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u66f4\u6b63\u4e00\u4e2a GST \u9519\u8bef\uff0c\u6bd4\u4fee\u8ba2\uff08revise\uff09\u542b\u6709\u9519\u8bef\u7684\u90a3\u4e00\u671f\u66f4\u5bb9\u6613\uff1b<strong>\u4fee\u8ba2\u539f\u6765\u90a3\u4e00\u671f\uff0c\u53ef\u80fd\u4ea7\u751f\u7f5a\u6b3e\u6216\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09<\/strong>\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aHow to correct GST errors\u300b(QC 16233)\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u6240\u4ee5\u987a\u5e8f\u662f\u56fa\u5b9a\u7684\uff1a\u5148\u5224\u65ad\u80fd\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u6539\uff0c\u4e0d\u80fd\u6539\uff0c\u518d\u53bb\u4fee\u8ba2\u539f\u671f\u3002\u53cd\u8fc7\u6765\u505a\uff0c\u7b49\u4e8e\u81ea\u5df1\u4e3b\u52a8\u9009\u4e86\u8d35\u7684\u90a3\u6761\u8def\u3002<\/p>\n<p>\u8d70\u7b2c\u4e00\u6761\u8def\u6709\u4e00\u4e2a\u5171\u540c\u524d\u63d0\uff1a\u90a3\u5f20\u7528\u6765\u66f4\u6b63\u7684\u4e0b\u4e00\u671f BAS\uff0c\u5fc5\u987b\u5728<strong>\u51fa\u9519\u90a3\u4e00\u671f\u7684 period of review\uff08\u590d\u6838\u671f\uff09\u4e4b\u5185<\/strong>\u9012\u4ea4\u3002\u590d\u6838\u671f\u4ece\u4f60\u9012\u4ea4\u90a3\u671f BAS \u7684\u5f53\u5929\u5f00\u59cb\uff0c4 \u5e74\u96f6 1 \u5929\u4e4b\u540e\u7ed3\u675f\u3002<\/p>\n<h2>\u4e09\u3001\u5c11\u62a5\u7684\u90a3\u79cd\uff0c\u5361\u4e09\u4e2a\u6761\u4ef6<\/h2>\n<p>Debit error \u60f3\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u6539\u6389\uff0c\u4e09\u4e2a\u6761\u4ef6\u8981\u540c\u65f6\u6ee1\u8db3\uff0c\u7f3a\u4e00\u6761\u5c31\u5f97\u56de\u53bb\u4fee\u8ba2\u539f\u671f\u3002<\/p>\n<h3>\u6761\u4ef6\u4e00\uff1a18 \u4e2a\u6708\u7684\u65f6\u9650<\/h3>\n<p>GST \u8425\u4e1a\u989d\u4f4e\u4e8e $2,000 \u4e07\u7684\u751f\u610f\uff0cdebit error \u5fc5\u987b\u5728<strong>\u51fa\u9519\u90a3\u4e00\u671f BAS \u7684\u5230\u671f\u65e5\u8d77 18 \u4e2a\u6708\u5185<\/strong>\u9012\u4ea4\u7684\u4e00\u5f20 BAS \u4e0a\u66f4\u6b63\u3002\u8425\u4e1a\u989d $2,000 \u4e07\u53ca\u4ee5\u4e0a\u7684\uff0c\u65f6\u9650\u7f29\u77ed\u5230 12 \u4e2a\u6708\u3002<\/p>\n<p>\u8fd9\u91cc\u6709\u4e00\u4e2a\u51e0\u4e4e\u6240\u6709\u4eba\u7b2c\u4e00\u6b21\u90fd\u4f1a\u641e\u9519\u7684\u5730\u65b9\uff1a<strong>18 \u4e2a\u6708\u662f\u4ece\u9519\u8bef\u53d1\u751f\u90a3\u671f\u7684\u5230\u671f\u65e5\u8d77\u7b97\uff0c\u4e0d\u662f\u4ece\u4f60\u53d1\u73b0\u5b83\u7684\u90a3\u5929\u8d77\u7b97\u3002<\/strong>\u4f60\u4eca\u5929\u624d\u770b\u51fa\u6765\uff0c\u4e0d\u5f71\u54cd\u65f6\u949f\u5df2\u7ecf\u8d70\u4e86\u591a\u4e45\u3002<\/p>\n<h3>\u6761\u4ef6\u4e8c\uff1a$12,500 \u7684\u9650\u989d<\/h3>\n<p>\u8425\u4e1a\u989d\u4f4e\u4e8e $2,000 \u4e07\u7684\u751f\u610f\uff0c\u53ef\u66f4\u6b63\u7684 debit error <strong>\u51c0\u989d\u5fc5\u987b\u4f4e\u4e8e $12,500<\/strong>\u3002\u51c0\u989d\u7684\u7b97\u6cd5\u662f\uff1a\u8fd9\u5f20 BAS \u4e0a\u8981\u66f4\u6b63\u7684\u82e5\u5e72 debit error \u76f8\u52a0\uff0c\u518d\u51cf\u53bb\u540c\u4e00\u5f20 BAS \u4e0a\u4e00\u5e76\u66f4\u6b63\u7684 credit error\u3002<\/p>\n<p>\u8d85\u51fa\u9650\u989d\u7684\u90e8\u5206\u4e0d\u80fd\u53ea\u6539\u4e00\u534a\u3001\u5269\u4e0b\u7684\u7559\u5230\u518d\u4e0b\u4e00\u671f\u6539\u2014\u2014ATO \u660e\u786e\u5199\u4e86\uff0c\u540c\u4e00\u4e2a\u9519\u8bef\u4e0d\u80fd\u66f4\u6b63\u4e24\u6b21\uff0c\u5305\u62ec\u56e0\u4e3a\u8d85\u9650\u989d\u800c\u53ea\u66f4\u6b63\u4e86\u4e00\u90e8\u5206\u7684\u60c5\u5f62\u3002\u8d85\u51fa\u7684\u90e8\u5206\u53ea\u80fd\u8d70\u4fee\u8ba2\u3002<\/p>\n<h3>\u6761\u4ef6\u4e09\uff1a\u4e0d\u662f\u6545\u610f\u7684<\/h3>\n<p>\u8fd9\u4e2a\u9519\u8bef\u4e0d\u80fd\u662f recklessness\uff08\u7f54\u987e\u540e\u679c\uff09\u6216 intentional disregard of a GST law\uff08\u6545\u610f\u65e0\u89c6 GST \u6cd5\u5f8b\uff09\u9020\u6210\u7684\u3002\u8fd9\u6761\u662f\u8d44\u683c\u95e8\u69db\uff0c\u4e0d\u662f\u7a0b\u5ea6\u95ee\u9898\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\u503a\u52a1\u9519\u8bef\u65f6\u9650\u8868\u4e0e\u9650\u989d\u8868\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u56db\u3001ATO \u81ea\u5df1\u4e3e\u7684\u90a3\u4e2a\u4f8b\u5b50\uff0c\u503c\u5f97\u5b8c\u6574\u770b\u4e00\u904d<\/h2>\n<p>ATO \u5728\u540c\u4e00\u9875\u7ed9\u4e86\u4e24\u4e2a debit error \u7684\u793a\u4f8b\uff0c\u7b2c\u4e8c\u4e2a\u5c24\u5176\u53cd\u76f4\u89c9\uff0c\u56e0\u4e3a\u5b83\u8bf4\u660e<strong>\u8fdf\u4ea4\u4e00\u5f20 BAS \u7684\u4ee3\u4ef7\uff0c\u4e0d\u6b62\u662f\u90a3\u5f20 BAS \u7684\u7f5a\u6b3e<\/strong>\u3002<\/p>\n<p>\u793a\u4f8b\u91cc\u7684 Jiesi \u662f\u5b63\u5ea6\u7533\u62a5\uff08\u7533\u5831\uff09\u3001\u8425\u4e1a\u989d\u4f4e\u4e8e $2,000 \u4e07\u3002\u5979\u7684 2023 \u5e74 9 \u6708\u5b63\u5ea6 BAS \u5230\u671f\u65e5\u662f 2023 \u5e74 10 \u6708 28 \u65e5\uff0c\u4f46\u5979\u8fdf\u5230 2023 \u5e74 12 \u6708 12 \u65e5\u624d\u4ea4\u3002\u5728\u51c6\u5907\u8fd9\u5f20 BAS \u7684\u8fc7\u7a0b\u4e2d\uff0c\u5979\u53d1\u73b0 2022 \u5e74 3 \u6708\u5b63\u5ea6\u6709\u4e00\u4e2a debit error\u3002<\/p>\n<p>\u90a3\u4e2a\u9519\u8bef\u6240\u5728\u671f\u7684 BAS \u5230\u671f\u65e5\u662f 2022 \u5e74 4 \u6708 28 \u65e5\uff0c\u5f80\u540e 18 \u4e2a\u6708\u662f 2023 \u5e74 10 \u6708 28 \u65e5\u3002ATO \u7684\u7ed3\u8bba\u662f\uff1a\u5982\u679c Jiesi \u5728\u5230\u671f\u65e5 10 \u6708 28 \u65e5\u5f53\u5929\u6216\u4e4b\u524d\u628a 9 \u6708\u5b63\u5ea6 BAS \u4ea4\u6389\uff0c\u5979\u672c\u6765\u53ef\u4ee5\u987a\u624b\u628a\u8fd9\u4e2a\u9519\u8bef\u6539\u5728\u91cc\u9762\uff1b\u4f46\u5979\u62d6\u5230 12 \u6708 12 \u65e5\u624d\u4ea4\uff0c\u5df2\u7ecf\u8d85\u51fa debit error \u65f6\u9650\uff0c\u8fd9\u4e2a\u9519\u8bef\u4e0d\u80fd\u5728\u8fd9\u5f20 BAS \u4e0a\u66f4\u6b63\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\u793a\u4f8b\u300cdebit error is outside the debit error time limit\u300d\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u6362\u53e5\u8bdd\u8bf4\uff0c\u6309\u65f6\u4ea4 BAS \u8fd9\u4ef6\u4e8b\uff0c\u9664\u4e86\u907f\u514d\u81ea\u5df1\u90a3\u4e00\u671f\u7684\u6ede\u7eb3\u540e\u679c\uff0c\u8fd8\u5728\u66ff\u66f4\u65e9\u671f\u7684\u9519\u8bef\u4fdd\u7559\u4e00\u6247\u6b63\u5728\u5173\u4e0a\u7684\u95e8\u3002\u8fd9\u4e00\u70b9\u5728\u5b9e\u52a1\u91cc\u51e0\u4e4e\u6ca1\u4eba\u4e3b\u52a8\u8bb2\u3002<\/p>\n<h2>\u4e94\u3001\u591a\u62a5\u7684\u90a3\u79cd\uff0c\u89c4\u5219\u5bbd\u5f97\u591a<\/h2>\n<p>Credit error \u53ea\u6709\u65f6\u9650\uff0c<strong>\u6ca1\u6709\u91d1\u989d\u4e0a\u9650<\/strong>\u3002\u4f60\u53ef\u4ee5\u5728\u539f\u671f\u590d\u6838\u671f\u5185\u9012\u4ea4\u7684\u4efb\u4f55\u4e00\u5f20 BAS \u4e0a\u66f4\u6b63\u5b83\u2014\u2014\u590d\u6838\u671f\u5c31\u662f\u524d\u9762\u8bf4\u7684\uff0c\u4ece\u9012\u4ea4\u65e5\u8d77 4 \u5e74\u96f6 1 \u5929\u3002<\/p>\n<p>ATO \u7684\u793a\u4f8b\uff1aABC Ltd \u6309\u6708\u7533\u62a5\uff0c2022 \u5e74 9 \u6708\u671f\u51fa\u73b0\u4e00\u4e2a\u5bfc\u81f4\u51c0\u989d\u62a5\u9ad8\u7684\u9519\u8bef\uff0c\u8be5\u671f BAS \u4e8e 2022 \u5e74 10 \u6708 3 \u65e5\u9012\u4ea4\u5e76\u6838\u5b9a\uff0c\u90a3\u4e48 ABC Ltd \u53ef\u4ee5\u5728 2026 \u5e74 10 \u6708 4 \u65e5\u6216\u4e4b\u524d\u9012\u4ea4\u7684 BAS \u4e0a\u66f4\u6b63\u5b83\u3002<\/p>\n<p>\u4f46\u6709\u4e00\u5c42\u989d\u5916\u9650\u5236\u5bb9\u6613\u88ab\u5ffd\u7565\uff1a\u5982\u679c\u8fd9\u4e2a credit error \u5173\u7cfb\u5230 GST credits\uff08\u8fdb\u9879\u62b5\u6263\uff09\uff0c\u8fd8\u8981\u770b<strong>\u7533\u9886 GST credits \u7684 4 \u5e74\u65f6\u9650<\/strong>\u6709\u6ca1\u6709\u8fc7\u671f\u3002\u8fc7\u671f\u4e86\uff0c\u5c31\u4e0d\u80fd\u9760\u300c\u66f4\u6b63\u300d\u628a\u8fd9\u7b14\u62b5\u6263\u635e\u56de\u6765\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300bcredit error \u65f6\u9650\u4e0e\u793a\u4f8b\uff0c\u4ee5\u53ca\u300aHow to correct GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u516d\u3001\u4e09\u79cd\u60c5\u51b5\uff0c\u4e0b\u4e00\u671f\u6539\u4e0d\u4e86<\/h2>\n<p>\u4e0b\u9762\u4efb\u4f55\u4e00\u6761\u6210\u7acb\uff0c\u8fd9\u4e2a\u9519\u8bef\u5c31\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u66f4\u6b63\u3002<\/p>\n<p><strong>1. \u51fa\u9519\u90a3\u4e00\u671f\u6b63\u5904\u5728 ATO \u7684\u5408\u89c4\u6d3b\u52a8\uff08compliance activity\uff09\u4e4b\u4e0b\u3002<\/strong>\u5408\u89c4\u6d3b\u52a8\u5305\u62ec review\u3001audit\u3001verification check\u3001\u8bb0\u5f55\u4fdd\u5b58\u7684\u68c0\u67e5\u4e0e\u5ba1\u8ba1\u7b49\u3002\u4e00\u65e6 ATO \u7528\u7535\u8bdd\u6216\u4e66\u9762\u901a\u77e5\u4f60\u8981\u505a\u8fd9\u4ef6\u4e8b\uff0c\u4f60\u5c31\u4e0d\u80fd\u81ea\u5df1\u5728\u4e0b\u4e00\u671f\u6539\uff0c\u9664\u975e ATO \u53e6\u884c\u4e66\u9762\u540c\u610f\u3002\u8fd9\u79cd\u65f6\u5019 ATO \u7684\u5efa\u8bae\u662f<strong>\u4e3b\u52a8\u62ab\u9732<\/strong>\uff1a\u4f60\u4e3b\u52a8\u544a\u77e5\u9519\u8bef\uff0c\u4f1a\u5728\u5b83\u8003\u8651\u662f\u5426\u9002\u7528\u7f5a\u6b3e\u65f6\u88ab\u8ba1\u5165\u3002<\/p>\n<p><strong>2. \u540c\u4e00\u4e2a\u9519\u8bef\u5df2\u7ecf\u6539\u8fc7\u4e00\u6b21\u3002<\/strong>\u5305\u62ec\u4f60\u5df2\u7ecf\u4fee\u8ba2\u4e86\u539f\u671f\uff0c\u6216\u5df2\u7ecf\u5728\u522b\u7684\u671f\u66f4\u6b63\u8fc7\uff1b\u4e5f\u5305\u62ec\u4e0a\u9762\u8bf4\u7684\u3001\u56e0\u8d85\u8fc7\u9650\u989d\u800c\u53ea\u66f4\u6b63\u4e86\u4e00\u90e8\u5206\u7684\u60c5\u5f62\u3002<\/p>\n<p><strong>3. \u7528\u6765\u66f4\u6b63\u7684\u90a3\u5f20 BAS \u4f60\u5df2\u7ecf\u4ea4\u4e86\u3002<\/strong>\u5df2\u7ecf\u9012\u4ea4\u7684 BAS \u4e0d\u80fd\u62ff\u56de\u6765\u300c\u56de\u586b\u300d\u66f4\u65e9\u671f\u7684\u9519\u8bef\u3002ATO \u4e3e\u7684\u4f8b\u5b50\u662f\uff1a10 \u6708\u90a3\u671f\u51fa\u4e86\u9519\uff0c\u5982\u679c\u4f60 2 \u6708\u7684 BAS \u5df2\u7ecf\u4ea4\u6389\uff0c\u5c31\u4e0d\u80fd\u4fee\u8ba2 2 \u6708\u90a3\u5f20\u6765\u66f4\u6b63\u5b83\uff0c\u53ea\u80fd\u7b49 4 \u6708\u90a3\u5f20\u3002<\/p>\n<p><small>\u6765\u6e90\uff1aATO\u300aGST errors that can&#8217;t be corrected on a later BAS\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<h2>\u4e03\u30012026 \u5e74\u8d70\u9519\u8fd9\u6761\u8def\uff0c\u6bd4\u524d\u51e0\u5e74\u8d35<\/h2>\n<p>ATO \u660e\u786e\u5217\u51fa\uff0c<strong>\u56e0\u4fee\u8ba2\u6216\u66f4\u6b63\u800c\u4ea7\u751f\u7684\u7a0e\u6b3e\u77ed\u7f3a<\/strong>\u662f\u9002\u7528\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09\u7684\u60c5\u5f62\u4e4b\u4e00\u3002\u8fd9\u5c31\u662f\u4e3a\u4ec0\u4e48\u300c\u80fd\u5728\u4e0b\u4e00\u671f\u6539\u5c31\u522b\u53bb\u4fee\u8ba2\u300d\u4e0d\u53ea\u662f\u6d41\u7a0b\u504f\u597d\uff0c\u662f\u94b1\u7684\u95ee\u9898\u3002<\/p>\n<p>\u4e24\u4e2a\u5f53\u524d\u6570\u5b57\uff1a<\/p>\n<ul>\n<li>2026\u201327 \u8d22\u5e74 7 \u81f3 9 \u6708\u5b63\u5ea6\u7684 <strong>GIC \u5e74\u5229\u7387\u4e3a 11.43%<\/strong>\uff08\u65e5\u5229\u7387 0.03131507%\uff09\u3002<\/li>\n<li>\u66f4\u5173\u952e\u7684\u662f\uff1a<strong>2025 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\u4ea7\u751f\u7684 GIC \u4e0e SIC\uff0c\u4e0d\u518d\u53ef\u4ee5\u5728\u7a0e\u8868\u4e0a\u62b5\u6263\u3002<\/strong>\u8fd9\u6761\u6539\u52a8\u6765\u81ea Treasury Laws Amendment (Tax Incentives and Integrity) Act 2025\uff0c\u4e14\u4e0d\u8bba\u6b20\u6b3e\u5c5e\u4e8e\u54ea\u4e00\u4e2a\u66f4\u65e9\u7684\u8d22\u5e74\u3002<\/li>\n<\/ul>\n<p><small>\u6765\u6e90\uff1aATO\u300aGeneral interest charge rates\u300b\u4e0e\u300aGeneral interest charge\u300b\u9875\u9762\u3001ATO \u5a92\u4f53\u4e2d\u5fc3\u300aATO reminder on interest deductibility changes from 1 July\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/small><\/p>\n<p>\u8fc7\u53bb GIC \u81f3\u5c11\u8fd8\u80fd\u5f53\u4f5c\u8d39\u7528\u62b5\u6389\u4e00\u90e8\u5206\uff0c\u73b0\u5728\u5b83\u662f\u5f7b\u5e95\u7684\u7a0e\u540e\u6210\u672c\u3002\u540c\u4e00\u4e2a BAS \u9519\u8bef\uff0c2024 \u5e74\u72af\u548c 2026 \u5e74\u72af\uff0c\u5b9e\u9645\u4ee3\u4ef7\u4e0d\u4e00\u6837\u3002<\/p>\n<h2>\u516b\u3001\u53d1\u73b0\u9519\u4e86\uff0c\u5f53\u4e0b\u505a\u8fd9\u56db\u4ef6\u4e8b<\/h2>\n<ol>\n<li><strong>\u5148\u5b9a\u6027\u3002<\/strong>\u662f\u591a\u62a5\uff08credit\uff09\u8fd8\u662f\u5c11\u62a5\uff08debit\uff09\uff1f\u4e24\u6761\u8def\u7684\u65f6\u9650\u548c\u9650\u989d\u5b8c\u5168\u4e0d\u540c\uff0c\u8fd9\u4e00\u6b65\u5b9a\u9519\uff0c\u540e\u9762\u5168\u767d\u7b97\u3002<\/li>\n<li><strong>\u627e\u51fa\u9519\u8bef\u53d1\u751f\u5728\u54ea\u4e00\u671f\uff0c\u4e0d\u662f\u4f60\u53d1\u73b0\u7684\u90a3\u4e00\u671f\u3002<\/strong>\u7136\u540e\u4ece\u90a3\u4e00\u671f BAS \u7684<strong>\u5230\u671f\u65e5<\/strong>\u5f80\u540e\u6570 18 \u4e2a\u6708\uff0c\u770b\u7a97\u53e3\u8fd8\u5269\u591a\u4e45\u3002<\/li>\n<li><strong>\u7b97\u51c0\u989d\u3002<\/strong>\u628a\u6253\u7b97\u5728\u540c\u4e00\u5f20 BAS \u4e0a\u66f4\u6b63\u7684 debit \u4e0e credit \u76f8\u62b5\uff0c\u786e\u8ba4\u51c0\u989d\u4f4e\u4e8e $12,500\u3002\u8d85\u4e86\u5c31\u8981\u5206\u6e05\u54ea\u4e00\u90e8\u5206\u8d70\u66f4\u6b63\u3001\u54ea\u4e00\u90e8\u5206\u53ea\u80fd\u8d70\u4fee\u8ba2\u3002<\/li>\n<li><strong>\u786e\u8ba4\u8fd9\u4e00\u671f\u5728\u4e0d\u5728 ATO \u7684\u68c0\u67e5\u8303\u56f4\u5185\u3002<\/strong>\u5982\u679c\u5df2\u7ecf\u6536\u5230\u8fc7 review \u6216 audit \u7684\u901a\u77e5\uff0c\u4e0d\u8981\u81ea\u5df1\u5728\u4e0b\u4e00\u671f\u6539\uff0c\u8d70\u4e3b\u52a8\u62ab\u9732\u3002<\/li>\n<\/ol>\n<p>\u8fd9\u56db\u6b65\u505a\u5b8c\uff0c\u300c\u8be5\u8d70\u54ea\u6761\u8def\u300d\u901a\u5e38\u5c31\u5df2\u7ecf\u660e\u786e\u4e86\uff0c\u5269\u4e0b\u7684\u662f\u628a\u6570\u5b57\u586b\u5bf9\u3002<\/p>\n<h2>\u4e5d\u3001\u4ec0\u4e48\u6837\u7684\u9519\u8bef\u6a21\u5f0f\uff0c\u8bf4\u660e\u7f3a\u7684\u662f\u590d\u6838\u73af\u8282<\/h2>\n<p>\u5355\u72ec\u4e00\u6b21\u7b97\u9519\uff0c\u4efb\u4f55\u4eba\u90fd\u4f1a\u6709\u3002\u771f\u6b63\u503c\u5f97\u5904\u7406\u7684\u662f<strong>\u6a21\u5f0f<\/strong>\u3002\u4e0b\u9762\u8fd9\u51e0\u6761\uff0c\u5982\u679c\u4f60\u4e2d\u4e86\u4e24\u6761\u4ee5\u4e0a\uff0c\u95ee\u9898\u4e00\u822c\u4e0d\u5728\u67d0\u4e00\u6b21\u7b97\u9519\uff0c\u800c\u5728\u6ca1\u6709\u4eba\u5728\u7533\u62a5\u4e4b\u524d\u628a\u5173\uff1a<\/p>\n<ul>\n<li>\u540c\u4e00\u7c7b GST \u5206\u7c7b\u53cd\u590d\u51fa\u9519\uff0c\u6bcf\u671f\u90fd\u8981\u56de\u5934\u6539\u540c\u4e00\u4e2a\u5730\u65b9<\/li>\n<li>BAS \u4e0a\u7684\u6570\u5b57\u548c\u8d26\u76ee\uff08\u5e33\u76ee\uff09\u5bf9\u4e0d\u4e0a\uff0c\u4e5f\u6ca1\u6709\u4eba\u89e3\u91ca\u5dee\u5728\u54ea\u91cc<\/li>\n<li>\u94f6\u884c\u8d26\u6237\u8fd8\u6ca1\u6709\u5168\u90e8\u5bf9\u8d26\u5b8c\uff0cBAS \u5c31\u5df2\u7ecf\u62a5\u51fa\u53bb\u4e86<\/li>\n<li>Payroll\u3001Super \u7684\u7533\u62a5\u548c\u8d26\u9762\u5404\u8bf4\u5404\u8bdd<\/li>\n<li>\u6536\u5230 ATO \u6765\u4fe1\uff0c\u6ca1\u6709\u4eba\u5728\u671f\u9650\u5185\u5904\u7406<\/li>\n<li>\u4ece\u6765\u6ca1\u6709\u4eba\u4e3b\u52a8\u8ddf\u4f60\u8bf4\u8fc7\u300c\u4e0a\u4e00\u671f\u6709\u4e2a\u9519\uff0c\u6211\u4eec\u6253\u7b97\u5728\u8fd9\u4e00\u671f\u6539\u6389\u300d<\/li>\n<\/ul>\n<p>\u6700\u540e\u4e00\u6761\u662f\u6700\u6709\u4fe1\u53f7\u610f\u4e49\u7684\u3002\u4f1a\u4e3b\u52a8\u544a\u8bc9\u4f60\u300c\u6709\u9519\u3001\u51c6\u5907\u600e\u4e48\u6539\u3001\u5728\u4ec0\u4e48\u671f\u9650\u4e4b\u524d\u6539\u300d\uff0c\u8bf4\u660e\u6709\u4eba\u5728\u590d\u6838\uff1b\u4ece\u5934\u5230\u5c3e\u6ca1\u4eba\u63d0\u8d77\uff0c\u5f80\u5f80\u4e0d\u662f\u6ca1\u9519\uff0c\u662f\u6ca1\u4eba\u770b\u3002<\/p>\n<h2>\u9700\u8981\u6709\u4eba\u4e00\u8d77\u8fc7\u4e00\u904d<\/h2>\n<p>\u628a\u4f60\u624b\u4e0a\u7684\u60c5\u51b5\u53d1\u7ed9\u6211\u4eec\uff1a\u9519\u8bef\u53d1\u751f\u5728\u54ea\u4e00\u671f\u3001BAS \u662f\u5b63\u5ea6\u8fd8\u662f\u6708\u5ea6\u3001\u91d1\u989d\u5927\u6982\u591a\u5c11\u3001\u662f\u591a\u62a5\u8fd8\u662f\u5c11\u62a5\u3001\u6709\u6ca1\u6709\u6536\u5230\u8fc7 ATO \u7684\u6765\u4fe1\u3002\u6211\u4eec\u5e2e\u4f60\u7b97\u6e05\u695a 18 \u4e2a\u6708\u7684\u7a97\u53e3\u8fd8\u5269\u591a\u4e45\u3001\u51c0\u989d\u6709\u6ca1\u6709\u8d85\u8fc7 $12,500\uff0c\u4ee5\u53ca\u8fd9\u4e00\u7b14\u8be5\u8d70\u66f4\u6b63\u8fd8\u662f\u4fee\u8ba2\u3002<\/p>\n<p><strong>\ud83d\udc49 <a href=\"https:\/\/wiselinkaccountants.com.au\/free-call-zh\/\">\u9884\u7ea6 20 \u5206\u949f\u514d\u8d39\u7535\u8bdd\u54a8\u8be2<\/a><\/strong>\uff0c\u6216\u76f4\u63a5\u6253\u7ed9\u6211\u4eec\uff1a\u58a8\u5c14\u672c <a href=\"tel:+61396000803\">03 9600 0803<\/a>\uff5c\u5e03\u91cc\u65af\u73ed <a href=\"tel:+61731888081\">07 3188 8081<\/a>\u3002<\/p>\n<p>\u5728 Wiselink\uff0cBookkeeping \u4e0e\u94f6\u884c\u5bf9\u8d26\u3001BAS\/GST\/PAYG \u7533\u62a5\u3001Payroll\/STP\/Super\u3001\u516c\u53f8\u4e0e\u4e2a\u4eba\u62a5\u7a0e\u3001ASIC \u53d8\u66f4\u662f\u5728\u540c\u4e00\u5bb6\u505a\u5b8c\u7684\uff1a\u6309\u804c\u80fd\u5206\u5de5\uff0c\u91cd\u8981\u5de5\u4f5c\u7531\u9ad8\u7ea7\u4f1a\u8ba1\u5e08\u590d\u6838\u3002BAS \u4e0a\u51fa\u95ee\u9898\u7684\u5730\u65b9\u5f88\u5c11\u662f\u52a0\u51cf\u7b97\u9519\uff0c\u591a\u6570\u843d\u5728\u5206\u7c7b\u5224\u65ad\u548c\u5bf9\u8d26\u987a\u5e8f\u4e0a\u3002\u8fd9\u4e24\u4ef6\u4e8b\u9700\u8981\u5728\u7533\u62a5\u4e4b\u524d\u6709\u4eba\u770b\u7b2c\u4e8c\u904d\uff0c\u7b49 ATO \u6765\u4fe1\u4e4b\u540e\u518d\u8865\u6551\uff0c\u8def\u5c31\u7a84\u4e86\u3002<\/p>\n<p>\u8d44\u8d28\uff1aCPA \u00b7 Registered Tax Agent \u00b7 ASIC Registered Agent \u00b7 NTAA \u00b7 Xero \/ MYOB \/ QuickBooks Partner\uff0c\u81ea 2013 \u5e74\u8d77\u3002\u6ce8\u518c\u72b6\u6001\u53ef\u81ea\u884c\u4e0a <a href=\"https:\/\/www.tpb.gov.au\/public-register\">TPB \u516c\u5f00\u6ce8\u518c\u5e93<\/a> \u67e5\u3002\u4e2d\u6587\u8bb2\u6e05\u5224\u65ad\u4f9d\u636e\u3001\u98ce\u9669\u4e0e\u53ef\u9009\u65b9\u6848\uff0c\u82f1\u6587\u5bf9\u63a5 ATO\u3001ASIC\u3001\u94f6\u884c\u4e0e\u5f8b\u5e08\u3002<\/p>\n<p>\ud83d\udccd \u58a8\u5c14\u672c Camberwell\uff081381 Toorak Rd, Camberwell VIC 3124\uff09\u00b7 <a href=\"https:\/\/wiselinkaccountants.com.au\/brisbane-accountants\/\">\u5e03\u91cc\u65af\u73ed Eight Mile Plains<\/a>\uff083 Clunies Ross Court, Eight Mile Plains QLD 4113\uff09<\/p>\n<p>\u76f8\u5173\u9605\u8bfb\uff1a<a href=\"https:\/\/wiselinkaccountants.com.au\/bookkeeper-bas-agent-tax-agent-accountant-difference-australia\/\">\u8bb0\u8d26\u7684\u4e0d\u80fd\u66ff\u4f60\u62a5\u7a0e\uff1a4 \u4e2a\u89d2\u8272\u7684\u5206\u5de5<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/tax-planning-vs-compliance-accountant-check-australia\/\">\u62a5\u7a0e\u4e4b\u5916\uff0c\u4f1a\u8ba1\u8fd8\u5e94\u8be5\u505a\u4ec0\u4e48<\/a>\u3001<a href=\"https:\/\/wiselinkaccountants.com.au\/switch-tax-agent-accountant-australia-chinese\/\">\u5728\u6fb3\u6d32\u6362\u4f1a\u8ba1\u5e08\u7684\u4e94\u6b65\u624b\u7eed<\/a>\u3002<\/p>\n<h2>\u5e38\u89c1\u95ee\u9898<\/h2>\n<p><strong>BAS \u62a5\u9519\u4e86\uff0c\u662f\u6539\u4e0a\u4e00\u671f\u8fd8\u662f\u5728\u4e0b\u4e00\u671f\u6539\uff1f<\/strong><\/p>\n<p>ATO \u7684\u53e3\u5f84\u662f\u5148\u770b\u80fd\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u8fd8\u6ca1\u9012\u4ea4\u7684 BAS \u4e0a\u66f4\u6b63\u3002\u5b83\u5728\u300aHow to correct GST errors\u300b\u91cc\u5199\u660e\uff0c\u4e00\u822c\u6765\u8bf4\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u66f4\u6b63\u6bd4\u4fee\u8ba2\u542b\u9519\u8bef\u7684\u90a3\u4e00\u671f\u66f4\u5bb9\u6613\uff0c\u800c\u4fee\u8ba2\u539f\u6765\u90a3\u4e00\u671f\u53ef\u80fd\u4ea7\u751f\u7f5a\u6b3e\u6216\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09\u3002\u53ea\u6709\u5728\u4e0d\u6ee1\u8db3\u66f4\u6b63\u6761\u4ef6\u65f6\uff0c\u624d\u56de\u5934\u4fee\u8ba2\u539f\u671f\u3002\u524d\u63d0\u662f\u90a3\u5f20\u4e0b\u4e00\u671f BAS \u8981\u5728\u539f\u671f\u7684\u590d\u6838\u671f\u5185\u9012\u4ea4\uff0c\u590d\u6838\u671f\u4ece\u539f\u671f BAS \u9012\u4ea4\u65e5\u8d77\u7b97\uff0c4 \u5e74\u96f6 1 \u5929\u540e\u7ed3\u675f\u3002\u6765\u6e90\uff1aATO\u300aHow to correct GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u5c11\u62a5\u4e86 GST\uff0c\u8fd8\u80fd\u5728\u4e0b\u4e00\u671f\u6539\u5417\uff1f\u6709\u4ec0\u4e48\u9650\u5236\uff1f<\/strong><\/p>\n<p>\u53ef\u4ee5\uff0c\u4f46\u8981\u540c\u65f6\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\u3002\u7b2c\u4e00\uff0c\u5728\u65f6\u9650\u5185\uff1aGST \u8425\u4e1a\u989d\u4f4e\u4e8e $2,000 \u4e07\u7684\uff0c\u5fc5\u987b\u5728\u51fa\u9519\u90a3\u4e00\u671f BAS \u5230\u671f\u65e5\u8d77 18 \u4e2a\u6708\u5185\u9012\u4ea4\u7684\u4e00\u5f20 BAS \u4e0a\u66f4\u6b63\uff1b$2,000 \u4e07\u53ca\u4ee5\u4e0a\u7684\u65f6\u9650\u662f 12 \u4e2a\u6708\u3002\u7b2c\u4e8c\uff0c\u51c0\u989d\u5728\u9650\u989d\u5185\uff1a\u8425\u4e1a\u989d\u4f4e\u4e8e $2,000 \u4e07\u7684\uff0c\u53ef\u66f4\u6b63\u7684 debit error \u51c0\u989d\u5fc5\u987b\u4f4e\u4e8e $12,500\uff0c\u51c0\u989d\u662f\u82e5\u5e72 debit error \u4e4b\u548c\u51cf\u53bb\u540c\u4e00\u5f20 BAS \u4e0a\u4e00\u5e76\u66f4\u6b63\u7684 credit error\u3002\u7b2c\u4e09\uff0c\u8fd9\u4e2a\u9519\u8bef\u4e0d\u662f recklessness \u6216\u6545\u610f\u65e0\u89c6 GST \u6cd5\u5f8b\u9020\u6210\u7684\u3002\u8d85\u8fc7\u9650\u989d\u7684\u90e8\u5206\u4e0d\u80fd\u7559\u5230\u518d\u4e0b\u4e00\u671f\u6539\uff0c\u53ea\u80fd\u8d70\u4fee\u8ba2\u3002\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>18 \u4e2a\u6708\u662f\u4ece\u6211\u53d1\u73b0\u9519\u8bef\u90a3\u5929\u5f00\u59cb\u7b97\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u662f\u3002ATO \u7684\u8868\u8ff0\u662f\u4ece\u9519\u8bef<strong>\u53d1\u751f<\/strong>\u7684\u65f6\u5019\u8d77\u7b97\uff0c\u5177\u4f53\u951a\u70b9\u662f\u51fa\u9519\u90a3\u4e00\u671f BAS \u7684\u5230\u671f\u65e5\uff0c\u4e0e\u4f60\u4ec0\u4e48\u65f6\u5019\u53d1\u73b0\u65e0\u5173\u3002ATO \u7ed9\u7684\u793a\u4f8b\u8fd8\u63ed\u793a\u4e86\u4e00\u4e2a\u8fde\u5e26\u5f71\u54cd\uff1aJiesi \u7684 2023 \u5e74 9 \u6708\u5b63\u5ea6 BAS \u5230\u671f\u65e5\u662f 10 \u6708 28 \u65e5\uff0c\u5979\u62d6\u5230 12 \u6708 12 \u65e5\u624d\u9012\u4ea4\uff0c\u7ed3\u679c\u9519\u8fc7\u4e86 2022 \u5e74 3 \u6708\u5b63\u5ea6\u90a3\u4e2a debit error \u7684 18 \u4e2a\u6708\u7a97\u53e3\uff08\u8be5\u7a97\u53e3\u6b63\u597d\u5728 2023 \u5e74 10 \u6708 28 \u65e5\u622a\u6b62\uff09\u3002\u5982\u679c\u5979\u6309\u65f6\u9012\u4ea4\uff0c\u672c\u6765\u53ef\u4ee5\u987a\u624b\u6539\u6389\u3002\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u591a\u62a5\u4e86 GST\uff0c\u6709\u91d1\u989d\u4e0a\u9650\u5417\uff1f<\/strong><\/p>\n<p>\u6ca1\u6709\u3002credit error \u4e0d\u53d7\u4ef7\u503c\u9650\u989d\u7ea6\u675f\uff0c\u53ea\u53d7\u65f6\u9650\u7ea6\u675f\uff1a\u53ef\u4ee5\u5728\u539f\u671f\u590d\u6838\u671f\u5185\u9012\u4ea4\u7684 BAS \u4e0a\u66f4\u6b63\uff0c\u590d\u6838\u671f\u4ece\u8be5\u671f BAS \u9012\u4ea4\u5f53\u5929\u5f00\u59cb\u30014 \u5e74\u96f6 1 \u5929\u540e\u7ed3\u675f\u3002\u989d\u5916\u4e00\u5c42\u9650\u5236\u662f\uff0c\u5982\u679c\u8fd9\u4e2a\u9519\u8bef\u5173\u7cfb\u5230 GST credits\uff08\u8fdb\u9879\u62b5\u6263\uff09\uff0c\u8fd8\u8981\u770b\u7533\u9886 GST credits \u7684 4 \u5e74\u65f6\u9650\u662f\u5426\u5df2\u7ecf\u8fc7\u671f\uff0c\u8fc7\u671f\u5c31\u4e0d\u80fd\u901a\u8fc7\u66f4\u6b63\u628a\u8fd9\u7b14\u62b5\u6263\u62ff\u56de\u6765\u3002\u6765\u6e90\uff1aATO\u300aTypes of GST errors\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u5df2\u7ecf\u6536\u5230 ATO \u7684\u5ba1\u67e5\u901a\u77e5\uff0c\u8fd8\u80fd\u81ea\u5df1\u5728\u4e0b\u4e00\u671f\u6539\u5417\uff1f<\/strong><\/p>\n<p>\u4e0d\u80fd\u3002\u53ea\u8981\u9519\u8bef\u6240\u5728\u7684\u7533\u62a5\u671f\u5904\u5728 ATO \u7684\u5408\u89c4\u6d3b\u52a8\u4e4b\u4e0b\uff08\u5305\u62ec review\u3001audit\u3001verification check\u3001\u8bb0\u5f55\u68c0\u67e5\u7b49\uff09\uff0c\u4f60\u5c31\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f BAS \u4e0a\u81ea\u884c\u66f4\u6b63\uff0c\u9664\u975e ATO \u4e66\u9762\u901a\u77e5\u4f60\u53ef\u4ee5\u8fd9\u6837\u505a\u3002\u8fd9\u79cd\u60c5\u51b5\u4e0b ATO \u7684\u5efa\u8bae\u662f\u4e3b\u52a8\u62ab\u9732\uff1a\u4e3b\u52a8\u544a\u77e5\u9519\u8bef\uff0c\u4f1a\u5728\u5b83\u8003\u8651\u662f\u5426\u9002\u7528\u7f5a\u6b3e\u65f6\u88ab\u7eb3\u5165\u8003\u91cf\u3002\u6765\u6e90\uff1aATO\u300aGST errors that can&#8217;t be corrected on a later BAS\u300b\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<p><strong>\u6539\u9519\u4f1a\u4e0d\u4f1a\u4ea7\u751f\u5229\u606f\uff1f\u73b0\u5728\u7684\u5229\u7387\u662f\u591a\u5c11\uff1f<\/strong><\/p>\n<p>\u53ef\u80fd\u4f1a\u3002ATO \u628a\u300c\u56e0\u4fee\u8ba2\u6216\u66f4\u6b63\u4ea7\u751f\u7684\u7a0e\u6b3e\u77ed\u7f3a\u300d\u5217\u4e3a\u9002\u7528\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09\u7684\u60c5\u5f62\u4e4b\u4e00\u30022026\u201327 \u8d22\u5e74 7 \u81f3 9 \u6708\u5b63\u5ea6\u7684 GIC \u5e74\u5229\u7387\u662f 11.43%\uff0c\u65e5\u5229\u7387 0.03131507%\u3002\u8fd8\u6709\u4e00\u4e2a 2025 \u5e74\u751f\u6548\u7684\u91cd\u8981\u53d8\u5316\uff1a2025 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\u4ea7\u751f\u7684 GIC \u4e0e SIC \u4e0d\u518d\u53ef\u4ee5\u62b5\u6263\uff0c\u65e0\u8bba\u6b20\u6b3e\u5c5e\u4e8e\u54ea\u4e00\u4e2a\u66f4\u65e9\u7684\u8d22\u5e74\u3002\u8fd9\u610f\u5473\u7740\u540c\u6837\u4e00\u4e2a\u9519\u8bef\uff0c\u73b0\u5728\u7684\u5b9e\u9645\u6210\u672c\u6bd4\u524d\u51e0\u5e74\u9ad8\u3002\u6765\u6e90\uff1aATO\u300aGeneral interest charge rates\u300b\u4e0e\u300aGeneral interest charge\u300b\u9875\u9762\u3001ATO \u5a92\u4f53\u4e2d\u5fc3 interest deductibility \u63d0\u9192\uff0c2026 \u5e74 8 \u6708 18 \u65e5\u67e5\u8bc1\u3002<\/p>\n<h2>\u8d44\u6599\u6765\u6e90<\/h2>\n<ul>\n<li>ATO\u300aTypes of GST errors\u300b\u2014\u2014credit error \u4e0e debit error \u7684\u5b9a\u4e49\u3001\u65f6\u9650\u8868\u3001\u9650\u989d\u8868\u4e0e\u4e09\u4e2a\u5b98\u65b9\u793a\u4f8b<\/li>\n<li>ATO\u300aHow to correct GST errors\u300b(QC 16233)\u2014\u2014\u66f4\u6b63\u4e0e\u4fee\u8ba2\u7684\u5148\u540e\u987a\u5e8f\u3001\u590d\u6838\u671f\u8981\u6c42<\/li>\n<li>ATO\u300aGST errors that can&#8217;t be corrected on a later BAS\u300b\u2014\u2014\u5408\u89c4\u6d3b\u52a8\u3001\u91cd\u590d\u66f4\u6b63\u3001\u5df2\u9012\u4ea4 BAS \u4e09\u79cd\u6392\u9664\u60c5\u5f62<\/li>\n<li>ATO\u300aDue dates for lodging and paying your BAS\u300b\u2014\u2014\u5b63\u5ea6\u7533\u62a5\u5230\u671f\u65e5<\/li>\n<li>ATO \u6ce8\u518c\u4ee3\u7406\u7533\u62a5\u8ba1\u5212\u300aAugust 2026\u300b\u2014\u20142025\u201326 \u7b2c\u56db\u5b63\u5ea6\u6d3b\u52a8\u62a5\u8868\u7535\u5b50\u7533\u62a5\u5230\u671f\u65e5 8 \u6708 25 \u65e5<\/li>\n<li>ATO\u300aGeneral interest charge rates\u300b\u2014\u20142026\u201327 \u8d22\u5e74 7 \u81f3 9 \u6708\u5b63\u5ea6 GIC \u5e74\u5229\u7387 11.43%<\/li>\n<li>ATO \u5a92\u4f53\u4e2d\u5fc3\u300aATO reminder on interest deductibility changes from 1 July\u300b\u2014\u2014GIC\/SIC \u62b5\u6263\u53d8\u66f4<\/li>\n<\/ul>\n<p><small>\u4ee5\u4e0a\u9875\u9762\u5747\u4e8e 2026 \u5e74 8 \u6708 18 \u65e5\u9010\u6761\u6253\u5f00\u6838\u5bf9\u3002<\/small><\/p>\n<hr \/>\n<p><small><strong>\u4f5c\u8005\uff1aLily Zhang\uff0cCPA\u3001\u6ce8\u518c\u7a0e\u52a1\u4ee3\u7406\uff08Registered Tax Agent\uff09\uff0cWiselink Accountants \u521b\u59cb\u4eba\u3002<\/strong>\u672c\u6587\u6700\u540e\u5ba1\u9605\u65e5\u671f\uff1a2026 \u5e74 8 \u6708 18 \u65e5\u3002<\/small><\/p>\n<p><small>\u672c\u6587\u4e3a\u4e00\u822c\u6027\u7a0e\u52a1\u4fe1\u606f\uff0c\u4f9d\u636e ATO \u4e8e 2026 \u5e74 8 \u6708 18 \u65e5\u516c\u5e03\u7684\u89c4\u5219\u64b0\u5199\uff0c\u4e0d\u6784\u6210\u9488\u5bf9\u4e2a\u4eba\u60c5\u51b5\u7684\u7a0e\u52a1\u5efa\u8bae\u3002GST \u9519\u8bef\u7684\u66f4\u6b63\u8def\u5f84\u53d6\u51b3\u4e8e\u9519\u8bef\u7c7b\u578b\u3001\u53d1\u751f\u671f\u95f4\u3001\u91d1\u989d\u3001\u4f60\u7684 GST \u8425\u4e1a\u989d\u4ee5\u53ca\u8be5\u671f\u662f\u5426\u5904\u4e8e ATO \u5408\u89c4\u6d3b\u52a8\u4e4b\u4e0b\uff0c\u8bf7\u5c31\u81ea\u8eab\u60c5\u51b5\u53d6\u5f97\u4e13\u4e1a\u610f\u89c1\u3002\u6587\u4e2d\u6240\u6709\u89c4\u5219\u4e0e\u6570\u5b57\u5747\u6807\u6ce8 ATO \u6765\u6e90\u9875\u9762\u3002<\/small><\/p>\n<p><script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"BAS \u62a5\u9519\u4e86\uff0c\u662f\u6539\u4e0a\u4e00\u671f\u8fd8\u662f\u5728\u4e0b\u4e00\u671f\u6539\uff1f\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"ATO \u7684\u53e3\u5f84\u662f\u5148\u770b\u80fd\u4e0d\u80fd\u5728\u4e0b\u4e00\u671f\u8fd8\u6ca1\u9012\u4ea4\u7684 BAS \u4e0a\u66f4\u6b63\u3002\u5b83\u5728\u300aHow to correct GST errors\u300b\u91cc\u5199\u660e\uff0c\u4e00\u822c\u6765\u8bf4\u5728\u4e0b\u4e00\u671f BAS 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\"\u53ef\u4ee5\uff0c\u4f46\u8981\u540c\u65f6\u6ee1\u8db3\u4e09\u4e2a\u6761\u4ef6\u3002\u7b2c\u4e00\uff0c\u5728\u65f6\u9650\u5185\uff1aGST \u8425\u4e1a\u989d\u4f4e\u4e8e 2,000 \u4e07\u6fb3\u5143\u7684\uff0c\u5fc5\u987b\u5728\u51fa\u9519\u90a3\u4e00\u671f BAS \u5230\u671f\u65e5\u8d77 18 \u4e2a\u6708\u5185\u9012\u4ea4\u7684\u4e00\u5f20 BAS \u4e0a\u66f4\u6b63\uff1b2,000 \u4e07\u6fb3\u5143\u53ca\u4ee5\u4e0a\u7684\u65f6\u9650\u662f 12 \u4e2a\u6708\u3002\u7b2c\u4e8c\uff0c\u51c0\u989d\u5728\u9650\u989d\u5185\uff1a\u8425\u4e1a\u989d\u4f4e\u4e8e 2,000 \u4e07\u6fb3\u5143\u7684\uff0c\u53ef\u66f4\u6b63\u7684 debit error \u51c0\u989d\u5fc5\u987b\u4f4e\u4e8e 12,500 \u6fb3\u5143\uff0c\u51c0\u989d\u662f\u82e5\u5e72 debit error \u4e4b\u548c\u51cf\u53bb\u540c\u4e00\u5f20 BAS \u4e0a\u4e00\u5e76\u66f4\u6b63\u7684 credit error\u3002\u7b2c\u4e09\uff0c\u8fd9\u4e2a\u9519\u8bef\u4e0d\u662f recklessness \u6216\u6545\u610f\u65e0\u89c6 GST 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\u628a\u56e0\u4fee\u8ba2\u6216\u66f4\u6b63\u4ea7\u751f\u7684\u7a0e\u6b3e\u77ed\u7f3a\u5217\u4e3a\u9002\u7528\u4e00\u822c\u5229\u606f\u8d39\u7528\uff08GIC\uff09\u7684\u60c5\u5f62\u4e4b\u4e00\u30022026\u201327 \u8d22\u5e74 7 \u81f3 9 \u6708\u5b63\u5ea6\u7684 GIC \u5e74\u5229\u7387\u662f 11.43%\uff0c\u65e5\u5229\u7387 0.03131507%\u3002\u8fd8\u6709\u4e00\u4e2a 2025 \u5e74\u751f\u6548\u7684\u91cd\u8981\u53d8\u5316\uff1a2025 \u5e74 7 \u6708 1 \u65e5\u6216\u4e4b\u540e\u4ea7\u751f\u7684 GIC \u4e0e SIC \u4e0d\u518d\u53ef\u4ee5\u62b5\u6263\uff0c\u65e0\u8bba\u6b20\u6b3e\u5c5e\u4e8e\u54ea\u4e00\u4e2a\u66f4\u65e9\u7684\u8d22\u5e74\u3002\u8fd9\u610f\u5473\u7740\u540c\u6837\u4e00\u4e2a\u9519\u8bef\uff0c\u73b0\u5728\u7684\u5b9e\u9645\u6210\u672c\u6bd4\u524d\u51e0\u5e74\u9ad8\u3002\u6765\u6e90\uff1aATO\u300aGeneral interest charge rates\u300b\u4e0e\u300aGeneral interest charge\u300b\u9875\u9762\u3001ATO \u5a92\u4f53\u4e2d\u5fc3 interest deductibility \u63d0\u9192\uff0c2026 \u5e74 8 \u6708 18 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