Guide to correcting mistakes and disputing decisions

How we process your voluntary disclosure

We process your voluntary disclosure in the same way as we process the tax return or statement it relates to. If we need more information, we will contact you or your representative.

Once we have processed your information, we will issue an assessment or other notice that tells you how much tax or overpaid credits and benefits you owe, any penalties and interest charges we have imposed and the date your payment is due (to avoid being charged further interest for late payment, if this is applicable).

Request reduced interest charges or penalties

You can ask us to reduce any interest charges and penalties that arise from your voluntary disclosure.

Disagree with an assessment

If you disagree with an assessment or amended assessment for income tax, fringe benefits tax (FBT), luxury car tax or wine equalisation tax (WET) you can object to it.

You can also object to:

• claim assessments under the Cleaner fuels grants scheme, Product stewardship for oil program and the Energy grants credits scheme
• demands made by excise collectors under section 60, 77AA or 77FH of the Excise Act 1901.

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