Voluntary disclosures - approved form
The ATO encourages you to review the information you provide in tax returns and activity statements.
If you make a mistake in relation to your tax affairs, you may wish to make a voluntary disclosure. If you voluntarily disclose, significant reductions in penalty will apply. In order to make a voluntary disclosure, your disclosure must:
- contain the information we require
- be provided in a specified manner.
Information we require
In making a voluntary disclosure, you will need to provide the following information:
- your name
- your phone number and address or the name, phone number and address of your tax agent or authorised contact
- the type of tax-related liability, payment or credit involved
- the relevant accounting period(s)
- the original document item or label number(s) and the description(s) affected by the change, if applicable
- the claim type code, if applicable
- a description of the amount(s) to be increased or decreased
- the amount of each adjustment required, or sufficient information to allow us to readily determine the amount of each adjustment
- any other relevant information which will assist in determining the correct amount of tax-related liability, payment or credit.
To assist with your enquiry you may also quote your tax file number (TFN) or Australian business number (ABN). It is not an offence not to quote your TFN or ABN, but quoting it reduces the risk of administrative errors that may delay the processing of your voluntary disclosure.
If you would like another person such as a friend, family member or tax agent to make a voluntary disclosure on your behalf, they must be listed as an authorised contact on your account.
The specified manner
There are a number of options available for making a voluntary disclosure, these include:
- in writing
- by phone
- via other methods available in specific circumstances.
Information on how and when these options can be used is detailed below.