Voluntary disclosures - approved form

Making a voluntary disclosure in writing

You may make a voluntary disclosure in writing either in the form of a letter or on a form that we publish for making a voluntary disclosure.

You will need to include the following declaration if you are sending a letter:

'I declare that the information I have given in this document (including any attachments) is true and correct and that I am authorised to disclose this information.'

You will also need to sign and date the letter.

If an authorised contact is sending a letter on your behalf, they must include the following declaration:

'I declare that:

• this voluntary disclosure has been prepared in accordance with the information supplied by the taxpayer
• I have received a written declaration signed by the taxpayer that the information they have provided is true and correct, and
• I am authorised by the taxpayer to make this voluntary disclosure to the Commissioner of Taxation.'

They will also need to sign and date the letter and state the capacity in which they are making the voluntary disclosure.

We may also publish specific forms for making voluntary disclosures in relation to a particular tax-related liability, project or issue. The specific forms currently available include:

• Request for amendment of income tax return for individuals
• Amending excise return

Voluntary disclosures made in writing may be given to the Commissioner by:

• placing the document in a lodgment box at an ATO site
• posting it to a specified ATO postal address
• faxing the document, if we have provided you with an appropriate fax number
• handing it to a tax officer who is conducting an examination of your financial affairs - the ATO generally calls these examinations, audits or reviews, or
• posting, faxing or handing it to your GST Client Relationship Manager.