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  • How to make a voluntary disclosure

    You can make a voluntary disclosure to us online or on paper. You may also write to us or in certain situations, phone us. Voluntary disclosures must be made in the approved form for the tax type you are making the disclosure for, see the table below.

    On this page:

    Voluntary disclosures when you're under review or audit

    How you submit a voluntary disclosure depends on its nature and timing. If you're making a voluntary disclosure after you've been notified of a review or examination:

    How to submit a voluntary disclosure

    We have online forms and instructions for most tax-related matters. The method you use for making a voluntary disclosure depends on the nature and timing of the disclosure. Not all methods are available in all situations. Methods include the following.

    If your query is not covered by these or information on our website, you can contact us instead.

    Where to submit a voluntary disclosure

    Tax type

    Method

    Offshore income, capital gains or over-claimed deductions relating to your offshore activities.

    You can phone us on 1300 132 346 to discuss your circumstances further.

    Income tax

    See Request for amendment of income tax return for individuals

    Self-managed super fund

    See SMSF early engagement and voluntary disclosure service

    Revised activity statement for GST, LCT, WET, fuel tax credits, and PAYG withholding disclosures.

    Lodge your revised activity statement in the same way as you lodge your regular activity statement.

    GST (property transactions)

    See GST – How we can help

    FBT

    See Fringe benefits tax returns

    PAYG withholding

    For lodging amended PAYG payment summary annual reports see Annual reporting.

    For correcting withholding errors see PAYG withholding – correcting mistakes

    Excise returns

    See Excise returns

    Excise: fuel schemes

    • Product stewardship for oil
    • Cleaner fuels grants scheme
    • Fuel tax credits (non-BAS claimants)
     

    See Fuel scheme claims

    Not-for-profit

    • Tax concessions
    • Deductible gift recipient (DGR) status
    • Ancillary fund guidelines
     

    You can phone us on 1300 130 248

    See also:

    Last modified: 09 Feb 2021QC 33830