How to make a voluntary disclosure

You can make a voluntary disclosure online or on paper in the same way as you would you otherwise correct an income tax return, activity statement or other return. Alternatively, you can write to us or, in certain situations, phone us.

On this page:

Who can make a voluntary disclosure

You can make a voluntary disclosure yourself or you can ask another person (such as a friend, family member, legal personal representative or tax agent) to make one on your behalf. The public officer of a company can make a voluntary disclosure on behalf of the company.

Before someone who is not a tax professional can act for you, you must advise us so we can list them on your account as an authorised contact.

You can withdraw this authorisation at any time.

See also:

How to submit a voluntary disclosure

If you're making a voluntary disclosure and haven't been notified of a review or examination, submit it as indicated in the table below.

If you're making a 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 fax (see the table for the address), or hand it to your client relationship manager (if applicable)
  • for other taxes and superannuation – provide the information over the phone (conditions apply, see Disclosures by phone) or give it to the tax officer conducting the review or examination.

Addresses for voluntary disclosures

Addresses for voluntary disclosures

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 How to request an income tax amendment

Self-managed super fund

For unrectified regulatory contraventions see SMSF early engagement and voluntary disclosure service

For all other voluntary disclosures see How to request an income tax amendment

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)

Post to:

Australian Taxation Office
PO Box 1127

Fax to:

1800 804 544


See Fringe benefits tax (FBT) returns

PAYG withholding

Post to:

Australian Taxation Office
PO Box 3000

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

Write to us

If you can't or don't want to make a voluntary disclosure online or by using one of the available forms, you can write us a letter.

In your letter, include copies of any documents that support your request as well as the following information:

  • your name
  • your phone number and address (or the name, phone number and address of your tax agent or authorised contact)
  • your tax file number (TFN) or Australian business number (ABN)
  • the type of tax-related liability, payment or credit involved
  • the relevant accounting period or periods
  • the original document item or label numbers and the descriptions affected by the change, if applicable
  • the claim type code, if applicable
  • a description of the amounts to be increased or reduced
  • the amount of each adjustment required, or sufficient information to allow us to readily determine the amount of each adjustment
  • any other relevant information that will help us determine the correct amount of tax-related liability, payment or credit
  • a signed and dated declaration.


We're authorised by the Taxation Administration Act 1953 to collect your TFN. You're not required by law to provide your TFN or ABN; however, providing them reduces the risk of administrative errors that may delay the processing of your voluntary disclosure.

Registered tax and BAS agents

Include your registration number in any voluntary disclosure you submit.


Include the following signed and dated declaration on your voluntary disclosure:

I declare that:

  • the information I have given in this document (including any attachments) is true and correct
  • I am authorised to disclose this information.

    your signature

    the date

If an authorised contact is sending a letter on your behalf, they must include the following signed and dated declaration:

I declare that:

  • this voluntary disclosure has been prepared in accordance with the information supplied by the taxpayer
  • I have received a written declaration signed by the taxpayer that the information they have provided is true and correct, and
  • I am authorised by the taxpayer to make this voluntary disclosure to the Commissioner of Taxation.

    your signature

    the date

Your contact must also state the capacity in which they are making the voluntary disclosure, for example, legal personal representative, tax agent, public officer for a company.

Disclosures by phone

You can make a voluntary disclosure by phone if we've notified you of a review or examination of your financial affairs. In these circumstances, you (or your authorised contact) may make a voluntary disclosure to the tax officer who is conducting the review or examination.

When you phone, you may need to establish your identity by providing details of three of the following items:

  • your TFN
  • your date of birth
  • your address (business, residential, postal or email)
  • your bank account number (BSB number not required)
  • details from a letter or notice we have issued to you within the past five years, such as    
    • the sequence number from a notice of assessment
    • your e-tax reference number
    • the document identification number (DIN) from an activity statement
    • the reference number on correspondence.
Last modified: 03 Feb 2016QC 33830