If you made a mistake on your tax return
If you realise that you did not include something on your tax return that you should have, or there is a mistake on your tax return, you need to correct it as soon as possible by requesting an amendment.
Amendments are part of the self-assessment system. That is, we usually process them according to your instructions. Amendments to correct straightforward errors are generally processed more quickly. These can include where:
- you forgot to include some income you received - for example, interest from a bank account
- you received another payment summary after you lodged your tax return
- you forgot to claim an allowable deduction
- you forgot to claim an offset that you are entitled to, or
- you made an error when completing a question on your tax return, for example, the Medicare information.
To request an amendment, complete the Request for amendment of income tax return for individuals form or write a letter to us.
In the letter, provide:
- your tax file number, name, postal address and phone number
- the year shown on the tax return you want to amend – for example, 2009
- the tax return item number and description affected by the change
- the amount of income or deductions to be added or taken away, if relevant
- the amount of tax offsets to be increased or decreased, if relevant
- the relevant claim type code – if one applies to the item you are changing
- an explanation of why you made the mistake or the reason for the change
- any additional information relevant to the item being changed
- a signed and dated declaration as follows: ‘I declare that all the information I have given in this letter, including any attachments, is true and correct’.
It is very important that your letter explains why you made the mistake or the reason for the change, so that we can correctly assess any penalty or interest charge.
If correcting the mistake means we owe you money, we will pay it to you. We will also pay you any interest you are entitled to.
If correcting the mistake means you owe us money, the notice will tell you how much tax you have to pay and when you must pay to avoid being charged interest for late payment.
If you voluntarily tell us that you made a mistake and an amendment will result in you paying more tax, the amount of any penalty will, in most cases, be reduced.
We aim to provide you with a notice of amended assessment within 56 days.
Where to send your request
Post your request for amendment and attachments to:
Keep a copy for your records.
Do not send another tax return unless we ask you to.
There are time limits for requesting an amendment. We cannot amend an assessment if the time limit has passed.
For individuals and small business entities, the time limit for reviewing an assessment is generally two years from the day that the Commissioner issued your notice of assessment. For other taxpayers, the period is four years.
You may be able to have your request considered as an objection. You will need to apply for an extension of time to lodge an objection.
For more information about amendment requests, phone us on 13 28 61.
Last Modified: Friday, 2 October 2009
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