How to make a voluntary disclosure

Before a review or audit

The methods for making a voluntary disclosure depend on the nature and timing of the disclosure. If it's made before we inform you of a review or audit for a particular accounting period, the methods can include:

• in writing
• electronically.

There are also other specific methods for superannuation statements.

In writing

Except for some superannuation fund statements, you can make a voluntary disclosure in writing either:

• in a letter
• on a specific disclosure form.

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.

Electronically

You can make a voluntary disclosure online using an ATO approved electronic channel.

Individuals

An individual may make a voluntary disclosure by amending their tax information through ATO online services.

Business

If you use Online services for business you can send your documents through the secure mail message function as an attachment. You should use the appropriate specific disclosure form.

Tax agents

Your tax agent can make a voluntary disclosure on your behalf by requesting an amendment through an ATO approved electronic channel. Your tax agent will need to:

• ensure that their tax agent number is linked to your records
• use the appropriate specific disclosure form.

When an audit has been announced

Once we inform you of a review or audit for a particular accounting period, you can no longer use the above methods to correct any errors. Instead, you will need to disclose any errors to the tax officer conducting the review or audit. In these circumstances, use the Voluntary disclosure form – if you're under review or audit. You can speak to the tax officer over the phone or face-to -face.

Over the phone or face-to-face

If you have been informed of a review or audit, you can make a voluntary disclosure about any:

• potential shortfall amount
• scheme shortfall amount
• statement with a false or misleading nature.

You make a voluntary disclosure by phone or in face-to-face conversation with the tax officer who is conducting the review or audit.

You can make the disclosure over the phone if:

• the correction relates to information you recently provided
• the voluntary disclosure does not
  • relate to a shortfall amount
  • change your assessed liability.

For an ongoing review or audit, you can provide the information to the tax officer you previously spoke to.

When you phone, you will need to establish your identity before we can discuss your details.

Specific disclosure forms by tax type

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

How to submit a voluntary disclosure based on tax type

Tax type	Methods
Offshore income, capital gains or over-claimed deductions relating to your offshore activities	Send us your voluntary disclosure by: post to AUSTRALIAN TAXATION OFFICE PO BOX 3004 PENRITH  NSW  2740 fax to 1300 730 239.
Individual tax return	You can lodge your amendment: through ATO online services on a paper amendment form through a registered tax agent. For more information about these options, see 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	See Excise return.
Excise – fuel schemes: Product stewardship for oil Cleaner fuels grants scheme Fuel tax credits (non-BAS claimants)	See Amending fuel tax credit claims for non-business.
Not-for-profit: Tax concessions Deductible gift recipient (DGR) status Ancillary fund guidelines	Phone us on 1300 130 248.

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 SMSF 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.

To make a voluntary disclosure about an unrectified regulatory contravention, you should complete the SMSF regulatory contravention disclosure form or apply in writing. You can find out how and when to report using the SMSF early engagement and voluntary disclosure service.

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.

For more information see:

• Rollovers
• Release Authority Statements with regard to Excess Contributions Tax.

For 2018–19 year onwards see:

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

For 2017–18 and prior years see 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.