Guide to correcting mistakes and disputing decisions

How to make a voluntary disclosure

You can make a voluntary disclosure:

• online (available to businesses and tax agents registered to use the portals)
• on paper, using a form we provide for the purpose
• by writing us a letter
• by phone (in limited circumstances).

Who can make a voluntary disclosure

You can make a voluntary disclosure yourself or you can ask another person (such as a friend, family member, legal personal representative or a tax agent) to make one on your behalf. The public officer of a company can make a voluntary disclosure on behalf of the company.

Before someone who is not a tax professional can act for you, you must advise us so we can list them on your account as an authorised contact. To do this: phone us on 13 28 61. use the Change of details for individuals (NAT 2817) form, available at Updating your details with us. You can withdraw this authorisation at any time.

Forms

We provide specific forms for making voluntary disclosures in relation to income tax, excise and some GST activities:

• Request for amendment of income tax return for individuals (NAT 2843)
• Request for amendment of income tax return lodged by tax professionals (NAT 71837)
• Amending excise return and instructions (NAT 4286)
• Reporting mistakes on GST and property transactions (NAT 72625)

Revised business activity statements

We treat revised business activity statements that increase your GST or reduce your fuel tax and other credits as voluntary disclosures.

What to include in a voluntary disclosure

If you do not use one of the forms or there is not one available for your situation, you can write us a letter.

SMSF annual returns You cannot write us a letter to make a voluntary disclosure about mistakes in the annual return of a self-managed super fund. You need to amend the return using the Completing the self managed super fund annual return form (NAT 71226). Let us know it is an amendment by checking 'Yes' at question 5.

In your letter, include copies of any documents that support your request as well as the following information:

• your name
• your phone number and address (or the name, phone number and address of your tax agent or authorised contact)
• your tax file number (TFN) or Australian business number (ABN)
• the type of tax-related liability, payment or credit involved
• the relevant accounting period or periods
• the original document item or label numbers and the descriptions affected by the change, if applicable
• the claim type code, if applicable
• a description of the amounts to be increased or decreased
• the amount of each adjustment required, or sufficient information to allow us to readily determine the amount of each adjustment
• any other relevant information which will help us determine the correct amount of tax-related liability, payment or credit
• a signed and dated declaration.

Name and contact information Including the personal information (the first three dot points above), helps us identify your return. If we have to ask for this information, it will delay processing. TFN and ABN We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN or ABN; however, providing them reduces the risk of administrative errors that may delay the processing of your voluntary disclosure. Tax and BAS agents Include your registration number in any voluntary disclosure you submit.

Declaration

Include the following signed and dated declaration on your voluntary disclosure:

I declare that:

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

your signature

the date

If an authorised contact is sending a letter on your behalf, they must include the following signed and dated 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.

your signature

the date

Your contact must also state the capacity in which they are making the voluntary disclosure, for example, legal personal representative, tax agent, public officer for a company.

Where to submit a voluntary disclosure

Where you submit a voluntary disclosure depends on:

• whether the disclosure concerns offshore income
• the type of tax involved
• whether you are the taxpayer (or their legal personal representative) or a tax professional acting on behalf of a taxpayer
• whether we have notified you that we are going to conduct a review or examination.

Type of tax

If you are submitting a voluntary disclosure and have not been notified of a review or examination, use the appropriate address from the list in the table below.

If you are making a disclosure after you have been notified of a review or examination:

• for GST, wine equalisation tax (WET) and fuel schemes, including fuel tax credits - submit it by post or fax (see the table for the address), or hand it to your client relationship manager (if applicable)
• for other taxes and superannuation - by phone (conditions apply) or deliver to the tax officer conducting the review or examination.

Disclosures by phone

You can make a voluntary disclosure by phone if we have notified you of a review or examination of your financial affairs. In these circumstances, you (or your authorised contact) may make a voluntary disclosure to the tax officer who is conducting the review or examination.

When you phone, you may need to establish your identity by providing details of three of the following items:

• your TFN
• your date of birth
• your address (business, residential, postal or email)
• your bank account number (BSB number not required)
• details from a letter or notice we have issued to you within the past five years, such as
• the sequence number from a notice of assessment
• your e-tax reference number
• the document identification number (DIN) from an activity statement
• the reference number on correspondence.

Addresses for voluntary disclosures

Tax type	Address
Offshore income of any tax type	Post to: Offshore voluntary disclosures PO Box 1201 BOX HILL  VIC  3128
Income tax - except for self-managed super funds (SMSFs)	Lodge online (registered users only) through Business Portal (if you're a Business Portal user) Tax Agent Portal (for partnership, trust, company and super fund returns - use the mail function) electronic lodgment service (ELS) (for returns for individuals)   Post to Australian Taxation Office PO Box 3004 PENRITH  NSW  2740 Tax agents only Australian Taxation Office GPO Box 5056 SYDNEY  NSW  2001 Fax to 1300 730 239 Hand deliver to an ATO shopfront
Revised BAS (business activity statement): GST, WET, fuel tax credits, pay as you go (PAYG) withholding	Lodge your revised activity statement the same way you lodge your regular activity statement.
GST (property transactions)	Post to Australian Taxation Office PO Box 1127 ALBURY  NSW  2640 Fax to 1300 880 169
FBT	Post to: Australian Taxation Office PO Box 3004 PENRITH  NSW  2740
LCT
Pay as you go (PAYG) withholding	Post to: Australian Taxation Office PO Box 1130 PENRITH  NSW  2740
Excise returns	Post to Excise Returns Processing Unit PO Box 9100 WOLLONGONG NSW 2500 Fax to 1300 131 456
Excise: fuel schemes Product stewardship for oil Energy grants credits scheme Cleaner fuels grants scheme Fuel tax credits (non-BAS claimants)	Post to: Australian Taxation Office PO Box 3007 PENRITH  NSW  2740

Sections within Make a voluntary disclosure

• How to make a voluntary disclosure
• How we process your voluntary disclosure
• GST, WET and fuel tax credit disclosures
• Penalties and interest arising from voluntary corrections
• Difficulty repaying a voluntarily disclosed debt