Voluntary disclosures - approved form

Other methods of making a voluntary disclosure

You may make a voluntary disclosure in relation to a net amount or net fuel amount by revising your previously lodged activity statement. You may also be able to correct a mistake in relation to goods and services tax (GST) or fuel tax credits on your current or later activity statement. Information on correcting a GST or fuel tax credit mistake can be found at:

• Correcting GST mistakes
• Fuel tax credit - making adjustments and correcting mistakes

However if we have informed you that we are going to conduct an examination in relation to a particular accounting period, you cannot use the above methods to correct any errors for that accounting period - you will need to disclose any errors to the tax officer conducting the review or audit.