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  • How to make a voluntary disclosure

    You can make a voluntary disclosure to us online or on paper in the specific form. You may also write to us or in certain situations, phone us. Voluntary disclosures must be made in the approved form for the tax type.

    The method you use for making a voluntary disclosure depends on the nature and timing of the disclosure. Methods include the following:

    There are specific methods for Superannuation statements.

    However, if we have informed you that we are going to conduct an examination of a particular accounting period, you can't use the above methods to correct any errors. You will need to disclose any errors to the tax officer conducting the review or audit. In these circumstances, use the for Voluntary disclosure form – if you're under review or audit.

    Specific forms

    We publish specific forms for certain types of voluntary disclosure, see the table below.

    Where to submit a voluntary disclosure

    Tax type

    Methods

    Offshore income, capital gains or over-claimed deductions relating to your offshore activities

    Send us your voluntary disclosure via email to: offshore@ato.gov.au  

    Individual tax return

    How to request an amendment to your tax return

    Income tax return for companies, partnerships, trusts and superannuation funds other than SMSFs

    Request an amendment to a business or super tax return

    Activity statement for GST, LCT, WET, fuel tax credits, and PAYG withholding disclosures

    Correct an activity statement

    Revising an earlier activity statement

    GST (property transactions)

    See GST – How we can help

    FBT

    See Fringe benefits tax returns

    PAYG withholding

    For lodging amended PAYG payment summary annual reports see Annual reporting.

    For correcting withholding errors see PAYG withholding – correcting mistakes

    Excise returns

    Excise returns

    Excise: fuel schemes

    • Product stewardship for oil
    • Cleaner fuels grants scheme
    • Fuel tax credits (non-BAS claimants)
     

    Fuel scheme claims

    Not-for-profit

    • Tax concessions
    • Deductible gift recipient (DGR) status
    • Ancillary fund guidelines
     

    Phone us on 1300 130 248

    In writing

    You may make a voluntary disclosure in writing (except for some superannuation fund statements) either:

    • in a letter
    • on a specific form that we publish for some voluntary disclosures.

    A voluntary disclosure made in writing may be given to us by:

    • posting it to a specified ATO postal address
    • faxing it, if we have provided you with an appropriate fax number that you confirm is current and you wish to fax the material
    • posting, faxing or handing it to a tax officer conducting an examination of your tax affairs (an audit or review).

    Electronically

    Some voluntary disclosures can be made online using an ATO approved electronic channel. For example, an individual may make a voluntary disclosure by amending their tax information through myTax.

    If you use the Business Portal you can send your documents through the secure mail message function as an attachment. Refer to online services for more information.

    Your tax agent can also make a voluntary disclosure on your behalf by making an amendment request though an ATO approved electronic channel. Your tax agent will need to ensure that their tax agent number is linked to your records.

    However, if we have told you that we are going to conduct an examination of a particular accounting period, you can no longer make an electronic voluntary disclosure for that period unless you are explicitly invited to do so. You will need to disclose any errors to the tax officer conducting the examination, review or audit. In these circumstances, use the for Voluntary disclosure form – if you're under review or audit.

    Over the phone or face-to-face

    If you want to make a voluntary disclosure about a potential shortfall amount, scheme shortfall amount or the false or misleading nature of a statement, you (or your authorised contact) can only do this by phone or face-to-face when you have been informed of an examination of your tax affairs (an audit or a review). You may then make a voluntary disclosure to the tax officer who is conducting the review or audit.

    Where a voluntary disclosure does not relate to a shortfall amount or change your assessed liability, you can make the disclosure over the phone if the correction relates to information you recently provided, or an ongoing matter, and you can provide the information to the person you previously spoke to.

    When you phone, you will need to establish your identity by providing details of three of the following items:

    • your tax file number
    • your date of birth
    • your business, residential, postal or email address (maximum of one address)
    • your bank account number (BSB number not required)
    • details from an ATO generated notice (maximum of two different notices, for example, the sequence number from any notice of assessment issued to you).

    Superannuation statements

    Specific rules apply when you make a voluntary disclosure about a false or misleading statement made in some superannuation forms.

    Self-managed super fund annual return

    To make a voluntary disclosure, the self-managed super fund (SMSF) trustee must lodge an amended SMSF annual return. The entire return must be submitted with the error or omission corrected.

    However, if the incorrect information previously provided in the fund's annual return relates only to the regulatory information section, the fund can notify us in writing.

    See also:

    Other forms

    You must correct material errors and omissions in these reporting forms within 30 days of becoming aware of them.

    By satisfying this obligation you are making a voluntary disclosure about the error or omission to the extent that it was a false or misleading statement.

    • Rollover messages
    • Release Authority Statements with regard to Excess Contributions Tax

    For 2018–19 year onwards:

    • Member Account Attribute Service (MAAS) submit message
    • Member Account Transaction Service (MATS).

    For 2017–18 and prior years:

    • Member Contributions Statement (MCS).

    For MCS or release authority statements, you must lodge a new statement indicating that it is a correction to a previous statement.

    See also:

    Find out about:

    Last modified: 23 Jun 2021QC 56568