• How to request an income tax amendment

    The options available for requesting an amendment depend on the type of taxpayer you are – see table.

    Type of taxpayer and options available

    Type of taxpayer

    Options available

    Individuals

     

    Companies, sole traders, partnerships, trusts, super funds other than SMSFs

    • SBR-enabled software
    • Business portal
    • Sole traders can do it online at myGovExternal Link (after logging in and selecting ATO services, select Tax > Income tax > View or amend returns).
    • Registered tax agent
    • Letter
     

    Self-managed super funds (SMSFs)

    • Registered tax agent
    • You must complete a new self-managed superannuation fund annual return in full, not just the parts you want to change. Let us know it's an amendment by ticking 'Yes' at question 5. If your amendment is for the 2010–11 or earlier income years, you must use the paper return form even if your agent lodged the original return through ELS.
     

    Registered tax agents on behalf of any type of taxpayer

     

    We don't charge a fee if you request an amendment and you don't have to send in another tax return unless we ask you to.

    If submitting a form or letter you should keep a copy of your request for your records. If using our online services you'll be able to access your details at any time.

    Request an online amendment

    For individuals and sole traders, submitting an online amendment via myGov is the fastest way for us to process your request – generally it takes about 20 days. All you need is a myGov account linked to the ATO to access our online services.

    To correct an existing amount, simply select the relevant field and over-write the amount with the correct amount. If you need to add or delete a record, you can do that too by selecting the relevant button.

    When you have corrected the information, select the 'Calculate' button and we'll work out your new amount of refund or how much you owe. You don't need to provide us with any supporting documents at the time.

    Amendments via myGov are available for assessments for the 2015–16 year.

    Request an amendment on paper

    If you can't request an amendment online, you can send us the paper form Request for amendment of income tax return for individuals (if you're an individual or sole trader) or write to us.

    You need to know:

    Who can sign an amendment request on paper

    Who is lodging and who must sign

    Who is lodging

    Who must sign

    Tax agent

    The tax agent (who must have a declaration from you that the information you gave them was true and correct)

    Legal personal representative

    The representative

    Individual

    The individual

    Partnership

    A partner

    Trust or fund

    A trustee

    Company (including an incorporated club, society, association or body of persons)

    The public officer (the signature of a director who is not the public officer is not sufficient)

    Unincorporated association or body of persons

    An office holder

    What to include in your letter

    Ensure you include copies of any documents that support your request as well as the following information:

    • your tax file number (TFN)
    • your full name
    • your postal address
    • a daytime phone number (if convenient)
    • your bank account details (in case you're entitled to a refund)
    • the year shown on the tax return you want to amend – for example, 2009
    • the item number and description that your change relates to
    • the amount of income or deductions to be added or subtracted and the correct total amount (if relevant)
    • the amount of tax offsets to be added or subtracted and the correct total amount (if relevant)
    • the claim type code (if there is one for the item you are changing)
    • the reason for the change or an explanation of how you made the mistake
    • a signed and dated declaration as follows – I declare that
      • all the information I have given in this letter, including any attachments, is true and correct
      • I have the necessary receipts and/or other records to support my claims for amendment'
       
    • your signature
    • the date.

    Tax agents

    Include your registered agent number on any amendment you submit.

    Name and contact information

    Make sure you include the personal information (the first three dot points above), so we can identify your return. If we have to ask for this information, it will delay processing.

    TFN

    We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN; however, providing it reduces the risk of administrative errors that may delay the processing of your amendment.

    Where to send your paper request

    If you can't submit your form online or your request is a letter, you or your representative should send it, including all attachments, to us:

    • by post to
      Australian Taxation Office
      PO Box 3004
      PENRITH  NSW  2740
    • by fax to 1300 730 239.
    Last modified: 27 Oct 2016QC 33797