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  • Employment income letters

    If you receive an employment income data-matching letter from us, review the details in the letter. Let us know if you disagree with the details provided.

    On this page

    Receiving your letter

    Employment income is the money you receive from working.

    You may receive a letter if the income amount that your employer (or employers if you have more than one job) reported to us doesn't match the amount in your tax return.

    If you are registered with myGov account and linked to the ATO, we will send the letter to your myGov Inbox. It will be titled either:

    • We have found an error in your income tax return
    • We have received more information about your income tax return.

    If you don't have a myGov account we will send it by post.

    Response

    If you disagree with the amounts reported, you have 28 days to respond.

    If we don't receive a response from you within 28 days, we will automatically amend your tax return with the information we have from your employer. You will then receive an amended assessment.

    If you have a question about your data-matching letter, phone us on 1300 768 912. Then select option 3 between 8.00 am and 6.00 pm, Monday to Friday.

    What you need to do

    Review the income summary schedule included with your letter. Once you have compared the information in the schedule with your records, you can let us know:

    Below is a sample of the employment income schedule on the letter. Keep in mind that your schedule will contain your own details. It may not look exactly like this. The definitions will help explain your schedule.

    Employment income schedule – sample

    Sample: Employment income schedule for the year ended 30 June <CCYY>

    Sample income summary for year ended 30 June 2021 – 1 C–G salary and wages

    Source of income

    Payer ABN

    Amount included on your return

    Amount reported to us by a third party

    Difference

    Ace Employer Pty

    11111111111

    $31,238

    $38,895

    $7,657

    Sample income summary for year ended 30 June 2021 – 1 C–G salary and wages – tax withheld

    Source of income tax withheld

    Payer ABN

    Amount included on your return

    Amount reported to us by a third party

    Difference

    Ace Employer Pty

    11111111111

    $8,328

    $7,657

    $671

    Definitions to understand your schedule

    The following definitions will help you to understand your schedule:

    • Each table relates to an item or label in your tax return – this will show you what you lodged in your tax return.
    • Source of income or tax withheld – all employment income that has been reported to us by your employer (or employers).
    • Payer ABN – each employer's ABN for the employment income reported to us.
    • Amount included in your return – the income amount you declared for the relevant item or label in your tax return.
    • Amount reported to us by a third party – the amount reported by the employer (or employers).
    • Difference – the amount of income not declared in your return, or the amount of tax withheld you claimed that is above the total credit advised by your employer (or employers).

    Missing payment summary or income statement not finalised sets out what you can do if your income statement isn't finalised by your employer or if you can't get or locate your payment summary.

    Single Touch Payroll for employees explains the nature of the tax and super information you receive when your employer pays you.

    If you agree

    If you agree with the information provided in the letter, you don't have to contact us or take action. We will change your tax return to include the information provided. We will send you an amended notice of assessment after 28 days.

    Alternately, you can advise us that you agree with the information through ATO online services using the ATO app or your myGov account. Login to ATO online services, then:

    • from home screen, select Manage tax returns
    • select Pending ATO amendments
    • select Agree with amendment.

    We will process the amendment and send you an amended notice of assessment sooner, which may result in less interest charges.

    Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.

    If you disagree

    If you disagree with the information provided, you will need to respond to us within the timeframe in your letter. You must also provide supporting documents that show how the amounts are incorrect.

    To let us know that you disagree with the information provided, you can send us your details:

    • through ATO online services using the ATO app or your myGov account
      • from home screen, select Manage tax returns
      • select Pending ATO amendments
      • select Disagree with amendment
      • select a reason for disagreeing
      • upload your supporting documents.
       
    • mail to
      Australian Taxation Office
      PO Box 3543
      ALBURY NSW 2640
    • email to
      datamatchingteam@ato.gov.au

    Be aware, the internet is not a secure environment. We do not control the path of inbound and outbound emails. If you choose to communicate with us by email the privacy of your personal information can't be guaranteed.

    Your response will be assessed and once finalised you will receive an amended notice of assessment. You may be contacted by the case officer reviewing your supporting documents if we require additional information.

    If we don't receive a response from you in 28 days, we will automatically amend your tax return to align with the information we have. You will then receive an amended assessment

    Supporting documents

    If you disagree with the information in the letter about your employment income, we may ask you to provide:

    • income statements or payment summaries or payslips from all employers you had during the identified financial year
    • any amended payment summaries or income statements from your employer (or employers)
    • final payslip that provides details of your annual salary
    • full year bank statement showing deposits.

    You or your tax professional can send this information to us.

    Last modified: 01 Dec 2021QC 41706