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.

On this page

• About the voluntary disclosure
• How to make a voluntary disclosure
• How we process your voluntary disclosure
• Information we require
• Liability and penalties for voluntary corrections

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.