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How to make a voluntary disclosure

Lodgment options for making a voluntary disclosure in the approved form and providing it to us.

Last updated 21 August 2024

Lodgment options

Voluntary disclosures must be made in the approved form for the tax type.

The lodgment options for making a voluntary disclosure depend on the nature and timing of the disclosure, these include:

There are also other specific methods for superannuation statements.

If we inform you that we are going to examine a particular accounting period, you can't use the above methods to correct any errors. You will need to disclose any errors to the tax officer conducting the review or audit. In these circumstances, use the for Voluntary disclosure form – if you're under review or audit.

Specific forms

We publish specific forms for certain types of voluntary disclosure, see the following table.

Where to submit a voluntary disclosure

Tax type

Methods

Offshore income, capital gains or over-claimed deductions relating to your offshore activities

Send us your voluntary disclosure by:

  • post to
    Australian Taxation Office
    PO Box 3004
    PENRITH NSW 2740
  • fax to 1300 730 239

Individual tax return

You can lodge:

  • online through ATO online services
  • on a paper amendment form
  • through a registered tax agent.

For more information about these options, see How to request an amendment to your tax return.

Income tax return for companies, partnerships, trusts and superannuation funds other than SMSFs

Request an amendment to a business or super tax return

Activity statement for GST, LCT, WET, fuel tax credits, and PAYG withholding disclosures

Correct an activity statement

Revising an earlier activity statement

GST (property transactions)

See GST – How we can help.

FBT

See Fringe benefits tax returns.

PAYG withholding

For lodging amended PAYG payment summary annual reports see Annual reporting.

For correcting withholding errors see PAYG withholding – correcting mistakes.

Excise returns

See Excise return.

Excise – fuel schemes:

  • Product stewardship for oil
  • Cleaner fuels grants scheme
  • Fuel tax credits (non-BAS claimants)  

See Amending fuel tax credit claims for non-business.

Not-for-profit:

  • Tax concessions
  • Deductible gift recipient (DGR) status
  • Ancillary fund guidelines  

Phone us on 1300 130 248

In writing

You may make a voluntary disclosure in writing (except for some superannuation fund statements) either:

  • in a letter
  • on a specific form we publish for some voluntary disclosures.

A voluntary disclosure made in writing may be given to us by:

  • posting it to a specified ATO postal address
  • faxing it, if we have provided you with an appropriate fax number that you confirm is current and you wish to fax the material
  • posting, faxing or handing it to a tax officer conducting an examination of your tax affairs (an audit or review).

Electronically

You can make a voluntary disclosure online using an ATO approved electronic channel. For example, an individual may make a voluntary disclosure by amending their tax information through myTax.

If you use Online services for business you can send your documents through the secure mail message function as an attachment.

Your tax agent can make a voluntary disclosure on your behalf by requesting an amendment through an ATO approved electronic channel. Your tax agent will need to ensure that their tax agent number is linked to your records.

However, if we have informed you of an examination of a particular accounting period, you can't make an electronic voluntary disclosure for that period unless you are asked to.

You will need to disclose any errors to the tax officer conducting the examination, review or audit. In these circumstances, use the Voluntary disclosure form – if you're under review or audit.

Over the phone or face to face

If you have been informed of an examination of your tax affairs (an audit or a review), you must make a voluntary disclosure by phone or face to face about a:

  • potential shortfall amount
  • scheme shortfall amount
  • the false or misleading nature of a statement.

You make a voluntary disclosure to the tax officer who is conducting the review or audit.

Where a voluntary disclosure doesn't relate to a shortfall amount or change your assessed liability, you can make the disclosure over the phone if the correction relates to information you recently provided. For an ongoing matter, you can provide the information to the person you previously spoke to.

When you phone, you will need to establish your identity before we can discuss your details.

Superannuation statements

Specific rules apply when you make a voluntary disclosure about a false or misleading statement made in some superannuation forms.

Self-managed super fund annual return

To make a SMSF voluntary disclosure, the self-managed super fund (SMSF) trustee must lodge an amended SMSF annual return. The entire return must be submitted with the error or omission corrected.

To make a voluntary disclosure about an unrectified regulatory contravention, you should complete the SMSF regulatory contravention disclosure form or apply in writing. You can find out how and when to report using the SMSF early engagement and voluntary disclosure service.

Other forms

You must correct material errors and omissions in these reporting forms within 30 days of becoming aware of them.

By satisfying this obligation you are making a voluntary disclosure about the error or omission to the extent that it was a false or misleading statement.

For more information see:

For 2018–19 year onwards see:

For 2017–18 and prior years see– Member Contributions Statement (MCS). For MCS or release authority statements, you must lodge a new statement indicating that it is a correction to a previous statement.

 

 

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