• Your notice of assessment

    The notice of assessment we send you is an itemised account of the amount of tax you owe on your taxable income. It also contains other details that are not part of the assessment, such as the amount of credit you have for tax already paid during the income year.

    When you receive your notice of assessment, you should check everything is correct.

    Generally, unless you are using electronic funds transfer (EFT), the bottom section of your notice of assessment will be either your refund cheque or, if you owe tax, your payment advice.

    In some cases, we will send you a statement of account with your notice of assessment. If we do, we will attach your refund cheque or your payment advice to your statement of account.

    We will send you a statement of account with your notice of assessment when your account balance is different to the outcome of your assessment. This can happen when:

    • you incurred a penalty or general interest charge
    • we credited interest amounts to you
    • we offset credits to other tax debts (or debts you have with other government agencies)
    • you have an account opening balance that is not zero
    • you lodged returns for multiple financial years on the same day.

    Under the law, we have a period of time to review your tax return. During this time, we may increase or decrease the amount of tax payable (or refundable) on your initial notice of assessment. This review period is normally two years, but, in certain circumstances, it can be four years.

    See also:

    Requesting a copy of your notice of assessment

    If you require a copy of a current or previous year's notice of assessment, phone us on 13 28 61.

    A copy may also be provided online.

    See also:

    If you have lost a refund cheque, you need to ask for a replacement, not just another copy of your notice of assessment.

    When you call us, you should have the following information with you to confirm your identity:

    • your tax file number (TFN)
    • your full name
    • your address
    • your date of birth
    • the reference or sequence number from any of your notices of assessment.

    If you do not have your TFN, or the reference number or sequence number from any of your notices of assessment, you will need to provide information which:

    • is unique to you
    • can be checked against our records – for example, the amount of your refund or debt and your taxable income in the previous year.

    Once we have established proof of identity, we will post a notice of assessment and cheque to you.

    How long do you have to wait for your notice of assessment?

    We aim to process paper tax returns within 50 business days of being received. If you lodged online using myTax, most refunds are processed in 2 weeks or less.

    See also:

    If you sent your tax return by ordinary post, wait seven weeks before phoning to check on our progress with your paper tax return.

    After the waiting period, you can use the automated self-help service on 13 28 65 (available 24 hours a day, every day) to check the progress of your tax return. You will need to key in your TFN using your phone keypad.

    Next step:

    Can you get your refund faster?

    We may be able to help you get a quicker refund if you are in serious financial hardship. Serious financial hardship means you are unable to provide food, accommodation, clothing, medical treatment, education or other necessities for you, your family or others for whom you are responsible.

    Phone us on 13 28 61 before you lodge your tax return to find out if you are eligible for this faster service. You will need to have your TFN, pension or benefit statement, payment summaries and other papers that show you are in serious financial hardship when you call.

    See also:

    What if you think your assessment is wrong?

    Check all the details on your notice of assessment with those on your tax return. If you think there is a problem, phone us on 13 28 61 for help. You will need your notice of assessment and, if possible, a copy of your tax return.

    What if you still think your assessment is wrong?

    You can write to us and object to your assessment. Generally, you must lodge your objection within the two-year or four-year amendment period, whichever applies to you.

    See also:

      Last modified: 29 Jun 2017QC 16302