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  • Correct (amend) an income tax return

    If you've made a mistake on an income tax return you've already lodged, you can request an amendment to your income tax assessment. (If you think we've made a mistake processing your return, you should phone us to see if we can sort it out without the need for an amendment.)

    For example, you may have:

    • made an error when answering a question
    • forgotten to include some income or a capital gain
    • forgotten to claim an offset or deduction you were entitled to
    • had something happen after you lodged your return, such as you
      • received a revised payment summary or another payment summary
      • repaid an amount of income you were overpaid.

    You can use the amendment process to correct a mistake or omission on your tax return. If you want to dispute the law or the facts we have used to come to a decision about your tax affairs (including your income tax assessment) you'll need to lodge an objection.

    If your amendment reduces the tax you owe, you'll receive a tax refund (unless you have other tax debts). If it increases the tax you owe, we generally treat it as a voluntary disclosure. You'll still have to pay any outstanding tax, but you're likely to receive concessional treatment for any penalties and interest charges that apply.

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    Last modified: 01 Jul 2020QC 33887