Guide to lodging your tax return

Changing your return or disputing a decision

There are times you can make a mistake on the various tax and superannuation returns, statements and other reporting documents you lodge with us. We always accept that you are trying to be honest in your tax affairs and that the information you provide is complete and accurate, unless we find evidence of carelessness, recklessness or intentional disregard of the law.

We also know there will be times you will need to make a change because circumstances have changed. And some people who did not reveal all their income or incorrectly claimed deductions will want to set their tax affairs in order.

The important thing is that as soon as you realise the information you have given us is no longer accurate, you act to correct it.

There may also be times when you disagree with a tax assessment, a penalty, an interest charge on an unpaid debt or some other decision we have made about your tax affairs, including a private ruling. There are various avenues available to you to have these decisions reviewed if you are not satisfied with them.

	The ATO is committed to finding ways to make it easier and cheaper for you to meet your tax obligations. By preparing your income tax return using e-tax you can use the pre-filling service. The pre-filled information will help you to confirm that the information you use to complete your income tax return is correct. It will also provide you with greater certainty, as the information downloaded into your e-tax return is the same as that sent to the ATO for information-matching purposes.
	For more information on changing your return or disputing a decision refer to Correct a mistake or dispute a decision - home.
	Lodging your tax return - home

Sections within After you lodge - assessment, refunds and payments

• What is your notice of assessment?
• How long do you have to wait for your assessment or refund?
• Changing your return or disputing a decision