Guide to correcting mistakes and disputing decisions

Correct (amend) an income tax return

There are many reasons you may need to correct a tax return you have already lodged. For example, if you:

• receive a revised payment summary or another payment summary after you have lodged your return
• realise you made an error when completing a question
• forgot to include
• a capital gain or capital loss
• the value of a reportable fringe benefit
• some income you received, such as interest from a bank account or fuel tax credits (which are part of your business income)
• forgot to claim
• an allowable deduction
• a tax offset you are entitled to
• have repaid an amount you were overpaid.

Correction or dispute? You use the amendment process to correct a mistake or omission on your tax return. To dispute the facts or the law you use the objection process. For example, if you disagree with your income tax assessment and want to dispute it, you need to lodge an objection to it.

Amendments

'Amendment' is the term we use for a change made to an income tax assessment. For corrections to most income tax returns you need to write to us requesting an amendment to your assessment, unless you are amending a self-managed super fund (SMSF) return or you use a registered tax agent.

Correct a mistake or dispute a decision - home

Sections within Correct (amend) an income tax return

• Amendments