We’re currently updating this page to make it easier for you to find the information you need. During this time, you might find some links are broken. We’re working to resolve these and any other issues as quickly as possible. Thank you for your patience.

End of attention

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

Options available



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

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


The individual


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.


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: 18 May 2016QC 33797