There are times you can make a mistake on the various tax and superannuation returns, statements and other reporting documents you lodge with us. We always accept that you are trying to be honest in your tax affairs and that the information you provide is complete and accurate, unless we find evidence of carelessness, recklessness or intentional disregard of the law.
We also know there will be times you will need to make a change because circumstances have changed. And some people who did not reveal all their income or incorrectly claimed deductions will want to set their tax affairs in order.
The important thing is that as soon as you realise the information you have given us is no longer accurate, you act to correct it.
There may also be times when you disagree with a tax assessment, a penalty, an interest charge on an unpaid debt or some other decision we have made about your tax affairs, including a private ruling. There are various avenues available to you to have these decisions reviewed if you are not satisfied with them.
Contact us with your concerns
Regardless of your legal rights, the first thing you should do is contact us. Many misunderstandings and disagreements can be resolved by talking to us. There is always a contact phone number on the letter or statement you have received.
Correct (amend) an income tax return
There are many reasons you may need to fix a mistake in an income tax return you have already lodged. The way to do it is to ask for an amendment to your tax return.
Correct an instalment or business activity statement (BAS)
How you make corrections relating to GST, the luxury car and wine equalisation taxes, fuel tax credits, and pay as you go withholding or instalments - or claim outstanding credits. You can correct many GST and fuel tax credit mistakes on your current activity statement.
Correct excise and FBT returns, non-BAS fuel scheme claims and PAYGW payment summaries
How you correct non-BAS fuel tax credit claims and claims under the Product stewardship for oil program, Cleaner fuels grants scheme and Energy grants credits scheme. Also, how you fix mistakes on excise and fringe benefits tax (FBT) returns and pay as you go (PAYG) withholding payment summaries.
Make a voluntary disclosure
What you need to do to tell us about misleading statements you have lodged or mistakes or omissions in tax returns or other statements that increase your tax when rectified. Telling us allows you bring your tax affairs into order and you are likely to be entitled to concessional treatment of any penalties and interest charges that apply.
How to correct a mistake - summary
A summary of the methods explained in the above sections for correcting information you have given us and of the reasons for making corrections. Always keep all records relating to your correction.
Dispute (object to) an ATO decision
You often have a legal right to an internal review (through our objection process) of a decision we have made about your tax affairs, such as tax assessments and private rulings. Your objection is considered by an area that is separate from and independent of those involved in the original decision.
Seek an external review of our decisions
The law specifically gives you the right to go to the Administrative Appeals Tribunal (AAT) or the Federal Court for a review of some of our actions or decisions. In most cases you need to have lodged an objection with us first. There are also forms of external assistance.
Request remission of interest charges or penalties
We can remit (reduce or cancel) many penalties and interest charges if it would be fair and reasonable to do so. If you are dissatisfied with an interest charge or a penalty, you may ask us to remit it.
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Change personal or business details or make a complaint
To correct or change our records of your:
To add a new business account for goods and services tax (GST), fuel tax credits (FTC), pay as you go (PAYG) withholding, luxury car tax (LCT), and wine equalisation tax (WET), refer to:
To cancel a business registration, lodge an:
To make a complaint, refer to:
If you are a registered agent who wishes to lodge a complaint, refer to Registered agent complaints.
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Sections within Overview
Last Modified: Monday, 20 May 2013