Guide to correcting mistakes and disputing decisions

How to correct a mistake - summary

There are many reasons you may need to correct the information you reported to us.

We recommend you correct any error as quickly as possible. In some cases, there are legal time limits that mean we cannot make adjustments. There are also penalties that may apply.

You should keep records of any corrections you ask us to make.

The checklist below shows what process you use to request a change to tax returns (including excise), business activity statements, claims for grants and benefits, and other reports and statements.

Unclaimed refunds and credits Unclaimed refunds and credits - whether for GST, luxury car tax (LCT), wine equalisation tax (WET) or fuel tax - are not considered mistakes and therefore claiming them later is not considered a correction. There is, however, a four-year time limit for claiming most credits. An exception is excise credits, which are controlled by excise regulations and various time limits apply.

Reasons for corrections

You may need to correct the information you have provided to us because you:

• made an entry error, such as writing a figure incorrectly
• left out some income (for example, you got another payment summary after you lodged your return)
• left out some of your GST taxable supplies
• didn't report a capital gain
• have had to repay income you were taxed on in an earlier year
• didn't claim a deduction
• didn't claim a credit
• claimed a credit incorrectly (for example, if you worked out a fuel tax credit using the wrong formula or overstated your GST credits)
• recorded an incorrect settlement period, tariff item, quantity or excise amount on your excise return
• deliberately or inadvertently claimed expenses that were not allowable deductions
• concealed some income or a capital gain
• made a claim in anticipation of a particular set of circumstances, but the circumstances changed after you lodged (for example, you claimed a deduction for something you bought for your business but ended up using privately or you claimed a credit for fuel you later used for a purpose that didn't qualify for a fuel tax credit)
• received updated information from your employer (for example, changed information about your reportable employer super contributions).

Time limits

Broadly, the time limit for changing most tax information apart from income tax returns is four years from the due date for payment of the original statement or assessment. For income tax returns it is two years for most individual taxpayers and four years for all other taxpayers.

Record keeping

Make a copy of everything you send to us when you ask us to correct a mistake or review a decision, including when you use the formal objection process to dispute a decision.

Keep these records and all other information relevant to your correction for five years. If you are in dispute with us and the dispute is not finalised by the end of five years, keep the records until it is finalised.

If you correct a mistake on your activity statement, keep a note to record the tax period the mistake was made in and the activity statement it was corrected on.

Checklist: Correction methods

Business activity statement (BAS)	How to request a change
Fuel tax credits	Within the correction limits - do it on your current BAS. Outside the limits - revise the original BAS.
Goods and services tax (GST)	Within the correction limits - do it on your current BAS. Outside the limits - revise the original BAS. (GST annual returns - do it on your next return. You need to be within the correction limits.)
Luxury car tax (LCT)	Correction as a result of: changed circumstances - do it on your current BAS error - revise the original BAS.
PAYG withholding	Revise the original BAS. See also PAYG withholding payment summary corrections
PAYG instalments	Revise the original BAS.
Wine equalisation tax (WET)	Revise the original BAS.

Tax returns	How to request a change
Income tax	Phone us - the issue may be resolved this way. Request an amendment.
Fringe benefits tax	Request an amendment
Excise	To change: 'Product details': lodge an Amending excise return form other information: complete and lodge a new Excise return.

Other returns, statements and claims	How to request a change
PAYG withholding payment summaries	To change: a dollar amount - prepare and lodge a new payment summary payee or payer details - advise payee and update your files.
Fuel tax credit claims (non-BAS claimants)	Request an amendment: revise your next claim form (conditions apply) write to us.
Energy grants credit claims (alternative fuels)	Request an amendment: use the EGCS claim form for 'change in use' amendments (conditions apply) use your BAS write to us.
Cleaner fuels grant claims	Request an amendment use the Cleaner fuels grants scheme request to amend a claim (NAT 9841) write to us. Request a refund of duty.
Product stewardship for oil program claims	Request an amendment.

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