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  • Voluntary disclosures in the approved form

    Inform us of mistakes or if you left something out of a lodgment by making a voluntary disclosure in an approved form.

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    About the voluntary disclosure

    To make a voluntary disclosure you need to do so 'in the approved form'. You make a voluntary disclosure to:

    • inform us of a mistake or something left out of a lodgment, such as
      • you have income that you haven't disclosed
      • you claimed deductions that you weren't entitled to
      • you claimed credits that you weren't entitled to
    • tell us about any false or misleading information.

    The voluntary disclosure gives you the opportunity to correct your tax affairs.

    'In the approved form' means you must:

    • give us the information we require to work out what the error or correct position is
    • provide the information in the required manner, such as by letter, specific form through an approved ATO electronic channel, or (in limited circumstances) by phone or face-to-face
    • ensure that it contains a declaration signed by you or your authorised person.

    There are a number of circumstances where a disclosure is not a voluntary disclosure, such as agreeing with a shortfall amount that we have already told you about or answering questions.

    Additionally, merely providing general information or invoices is not a voluntary disclosure, and nor is saying that you don't understand the law. In these situations, please work with us to provide more information.

    Last modified: 03 Jun 2022QC 56568