Types of things to disclose
You make a voluntary disclosure to:
- inform us of a mistake or something left out of a lodgment, such as:
- income you didn't disclose
- deductions that you weren't entitled to claim
- credits that you weren't entitled to claim
- tell us about any false or misleading information.
The voluntary disclosure gives you the opportunity to correct your tax affairs.
Using the approved form
To make a voluntary disclosure you need to do so 'in the approved form'. This means you must:
- give us the information we require to work out what the error or correct position is
- provide the information by:
- letter (ensure that it contains a declaration signed by you or your authorised person
- specific form through an approved ATO electronic channel
- phone
- face to face (in limited circumstances).
When a disclosure is not a voluntary disclosure
There are several circumstances where a disclosure is not a voluntary disclosure, such as:
- agreeing with a shortfall amount that we have already told you about or answering questions
- providing general information or invoices
- saying that you don't understand the law.
In these situations, work with us to provide more information.