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How to make a voluntary disclosure

Voluntary disclosures must be made in the approved form.

Find out about:

How to submit a voluntary disclosure

How you submit a voluntary disclosure depends on its nature and timing. If you haven't been notified of a review or examination, submit it as indicated in the table below.

If you're making a voluntary disclosure after you've been notified of a review or examination:

  • for GST, wine equalisation tax (WET) and fuel schemes, including fuel tax credits – submit it by post, or hand it to your client relationship manager (if applicable)
  • for other taxes and superannuation – provide the information over the phone (if your circumstances permit) or give it to the tax officer conducting the review or examination.
Where to submit a voluntary disclosure

Tax type


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

Post to:

Offshore voluntary disclosures
PO Box 3575

Or you can contact 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


See Fringe benefits tax (FBT) returns

PAYG withholding

See Lodging amended PAYG payment summary annual reports online

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

Last modified: 27 Oct 2016QC 33830