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  • Correcting a mistake

    There may be times you make a mistake in managing your obligations, or you need to make an adjustment because circumstances have changed.

    We accept that the vast majority of taxpayers try to comply with their tax obligations, and therefore we accept that the information they provide is complete and accurate.

    Like you, we want to resolve issues quickly and cooperatively. If you find that you've made a mistake the first thing you should do is contact us. We will explain your options and help you make the right choice.

    You can:

    Amendment requests

    Generally, if you need to correct something on your tax return or activity statement and we haven't raised an assessment in a review or audit, you can request an amendment.

    If you want to dispute the facts or law in an assessment we raised, you use the objection process.

    See also:

    Voluntary disclosures

    If you tell us about a return or statement that needs correction – and you do so without prompting, persuasion or compulsion on our part – we generally refer to it as a 'voluntary disclosure'.

    When you make a a voluntary disclosure, we usually reduce the applicable administrative penalties.

    See also:

    Last modified: 29 Nov 2017QC 44833