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  • Your notice of assessment

    You receive a notice of assessment (NOA) when we process your tax return or refund of franking credits form.

    On this page:

    What is a NOA?

    The notice of assessment 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
    • any excess private health reduction or refund (if applicable).

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

    If you have a tax bill to pay, the bottom section of your notice of assessment will contain your payment advice. See, Why you may receive a tax bill.

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

    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:

    When do we send your NOA

    Your NOA is sent after your lodgment process. We aim to process tax returns we receive:

    • by paper, within 50 business days (10 weeks) of the date we receive the lodgment – paper lodgments may take up to seven weeks to show on our systems
    • online using myTax, within two weeks or less
    • from a tax agent, within two weeks or less.

    From the 2019–20 income year onwards, we will automatically issue a refund of franking credits for eligible individuals. We will issue a NOA to those people selected to participate.

    Find out more about: How to track the progress of your return

    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.

    Before you lodge your tax return, you should contact us. We can discuss your situation and find out if you're eligible for this faster service.

    You will need to have your TFN, pension or benefit statement, income statement or payment summaries and other papers that show you are in serious financial hardship when you phone.

    See also:

    When we send a statement of account (SOA)

    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 if:

    • you incur a penalty or general interest charge
    • we credited interest amounts to you
    • we offset credits to other tax debts, including non-pursued debts or debts you have with other government agencies
    • you have an account opening balance that is not zero
    • you lodge tax returns for multiple financial years on the same day.

    See also:

    How to request a copy of your NOA

    If you have a myGov account, your notice of assessment is sent to your myGov Inbox. You can view and print some NOAs immediately.

    If you require a copy of a current or previous year's NOA and you can't locate it in your myGov Inbox, follow these steps:

    • sign in to my.gov.au
    • select ATO from your services
    • select My profile from the menu
    • select Communication then History from the dropdown list.

    If you have lost a refund cheque, you need to contact us for a replacement cheque, not just another copy of your notice of assessment. Once we have established proof of identity, we will post a notice of assessment and replacement cheque to you.

    What to do if you think your NOA is wrong

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

    If you made a mistake when completing your return, you can Correct (amend) your income 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: 11 Jun 2021QC 16302