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  • Assessments and amendment periods

    The standard period in which we can amend an assessment is four years for most businesses in privately owned and wealthy groups. There is no time limit if we find fraud or evasion.

    We will work with you to clarify these timeframes when we engage with you, to limit potential uncertainty.

    Income tax

    Different rules relating to the amendment period can apply to some cases where transfer pricing, research and development and capital gains tax is involved.

    Generally, you will have the opportunity to present your case before we issue an amended assessment.

    Indirect taxes – GST, wine equalisation tax, fuel tax credits and luxury car tax

    If we make an adjustment to your activity statement as a result of compliance activity we have undertaken (whether to increase or decrease your liability), we will do it by making an amendment to your assessment and issue a notice of amended assessment. For tax periods commencing on or after 1 July 2012 this will usually be an amended assessment.

    Generally under our processes we need to provide you with details and reasons for any adjustment before we issue an amended assessment. You will have the opportunity to raise any concerns before the amended assessment is made.

    Excise (fuel, alcohol and tobacco)

    If you discover you have made an error on an earlier excise return, you can correct the error by lodging an amending excise return. This includes when you have used the wrong tariff item or volume of product. There are time limits for correcting certain errors.

    If we identify an adjustment to your excise liability, we will request that you submit an amendment to the appropriate excise return.

    If you disagree with an identified adjustment, we may issue a demand. You will have the opportunity to present your case prior to any decision to issue being made.

    See also:

    Product stewardship for oil program and cleaner fuels grants scheme

    You can claim a Product Stewardship for Oil benefit up to three years after the start of the claim period in which your entitlement arose. You may request an amendment within two years of the end of the claim period (or such further period as we allow).

    The cleaner fuels grants scheme closed on 1 July 2015. Claims for this grant closed on 30 June 2016.

    For more information on outstanding claims, requesting amendments and records that you need to keep visit ato.gov.au.

    See also:

    Last modified: 29 Nov 2017QC 44844