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  • How we process your amendment request

    After we process your request for an amendment, we give you a notice of amended assessment, showing the new amount payable or refundable.

    (If you submit a request for an amendment before we've processed your tax return, we may process them together, so you may only receive a notice of assessment, not a notice of amended assessment.)

    Amendments are part of the self-assessment system. That is, just as we accept your tax return information at face value, in most cases we also accept the information in your request for an amendment.

    If we owe you money, we will pay you, including any interest you're entitled to. If you owe us money, the notice of amended assessment will tell you the amount (including any interest) and when it is due if you want to avoid being charged further interest for late payment. A separate penalty notice will be issued if relevant.

    The time it takes us to process your amendment depends on how you lodge it and whether it was as a result of a clerical or administrative error on our part (see table).

    Amendments standard processing time

    Lodgment method

    Time to process (from when we receive all the necessary information)

    Mail or fax

    50 business days

    Online (either directly or through a tax agent)

    20 business days

    If we need more information, we'll ask you for it.

    If we refuse to process your amendment and you still want the changes made to your tax return, you can lodge an objection to the relevant assessment. We explain how to do this in the letter telling you of our decision.

    Last modified: 27 Oct 2016QC 33811