Guide to correcting mistakes and disputing decisions

SMSF amendments

We do not accept requests in letter form asking for changes to the self-managed super funds (SMSF) annual return.

Starting with returns for the 2011 income year, your tax agent can submit SMSF amendment requests through our electronic lodgment service (ELS).

If you don't use a tax agent or your amendment relates to an earlier income year, you must use the paper return form, SMSF annual return (NAT 71226) to submit your amendment - even if your tax agent lodged the return through ELS.

Complete the form in full, not just the parts you want to change. Let us know it is an amendment by checking 'Yes' at question 5.

Sections within Amendments

• SMSF amendments
• Registered tax agents
• Time limits on amendment requests
• How to request an amendment
• How we process your amendment request