Show download pdf controls
  • Correct or request amendment – checklist

    When you ask us to correct a mistake, make a copy of everything you send to us.

    If you correct a mistake on your activity statement, keep a note to record the tax period the mistake was made in and the activity statement it was corrected on.

    On this page:

    Time limits

    Broadly, under self-assessment, the time limit for changing most tax information is four years from the day after you are given a notice of assessment, or a statement is lodged.

    For income tax returns the time limit is generally two years for most individual and small business taxpayers and four years for all other taxpayers. This is known as your 'period of review'.

    For GST and fuel tax credits, the four-year period starts on the day after you are required to lodge the activity statement for the relevant period.

    Keep all your records and information relevant to your correction for at least five years. If your period of review is extended you need to keep the records until the end of the extension. If you are in a dispute with us about a liability and the dispute is not finalised by the end of five years, you need to keep the records at least until it is finalised.

    See also:

    Did you report correctly?

    If you are not sure what you reported is correct and you use an agent, you may wish to contact them to discuss your concerns.

    Alternatively, you can check information published on the ATO website including:

    • general advice
    • tax rulings and determinations
    • calculators.

    If you are still not sure what you reported is correct, you may apply for a private ruling or other binding advice using the relevant forms.

    See also:

    How to request a change

    Tax return requests

    Tax returns

    How to request a change

    Income tax

    See Correct (amend) an income tax return.

    SMSF annual return

    Complete and lodge a new SMSF annual return.

    Activity statement requests

    Activity statement

    How to request a change

    PAYG withholding - correcting mistakes

    Revise the original activity statement.

    See also Payment summary corrections

    PAYG instalments

    Revise the original activity statement.

    Fringe benefits tax

    Request an amendment.

    Goods and services tax (GST)

    • Do it on your current or a later activity statement if you meet the conditions.
    • Otherwise, revise the original activity statement.
    • You can also request an amendment in writing.
    • (GST annual returns – do it on your next return if you meet the conditions.)
     

    Fuel tax credits

    • If you meet the conditions – do it on your current or a later activity statement.
    • Otherwise, revise the original statement.
    • You can also request an amendment in writing.
     

    Luxury car tax (LCT)

    • Make an adjustment – do it on your current activity statement
    • Correct a mistake – revise the original activity statement.
    • You can also request an amendment in writing.
     

    Wine equalisation tax

    Revise the original activity statement.

    Excise

    To change:

     
    Other requests

    Other reports and claims

    How to request a change

    PAYG withholding payment summaries

    To change:

    • a dollar amount, payment type or code – prepare and lodge a new payment summary
    • an incorrect payment summary form – prepare and lodge a new summary with the correct information
    • payee or payer details – advise payee and update your files.
     

    Fuel scheme claims (non-BAS claimants)

    Request an amendment:

    • revise your next claim form (conditions apply)
    • write to us.
     

    Cleaner fuels grants claims

    • Request an amendment:
      • use the Cleaner fuels grants scheme request to amend a claim (NAT 9841)
      • write to us.
       
    • Request a refund of duty.
     

    Product stewardship for oil (PSO) program claims

    Request an amendment:

    • write to us.
     
    Last modified: 27 Oct 2016QC 33823