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  • About the voluntary disclosure

    Why you may need to make a voluntary disclosure and why you need to use the approved form.

    On this page

    Types of things to disclose

    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.

    Using the approved form

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

    When a disclosure is not a voluntary disclosure

    There are several 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
    • providing general information or invoices
    • saying that you don't understand the law.

    In these situations, please work with us to provide more information.

    Last modified: 21 Jul 2023QC 56568