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  • Your notice of assessment

    The statement we issue when a tax return or application for a franking credit lodgment finishes processing is a notice of assessment (NOA).

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    What a notice of assessment contains

    The notice of assessment we send you will show the amount of:

    • tax you owe on your taxable income
    • credit you have for tax already paid during the income year
    • tax you need to pay or refund
    • any excess private health reduction or refund (if applicable).

    When you receive your notice of assessment, you should check everything is correct. You receive both an NOA and tax receipt in most cases.

    If you have a tax bill to pay, your notice of assessment will contain your payment advice.

    In some cases, we send a statement of account with a notice of assessment. In this circumstance we attach the payment advice to the 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. This review period is normally two years, but in certain circumstances it can be four years.

    When we send a notice of assessment

    We send your notice of assessment to you after we process your tax return or franking credits lodgment. The processing timeframes we aim for depend on the lodgment method used:

    • Lodge by paper – within 50 business days (10 weeks) of the date we receive the lodgment (paper lodgments may take up to 7 weeks to show on our systems)
    • Online using myTax – within 2 weeks
    • From a tax agent – within 2 weeks

    From the 2019–20 income year onwards, we will automatically issue some refunds of franking credits for eligible individuals. We will also issue a notice of assessment to those people selected to participate.

    Faster processing for serious financial hardship

    We may be able to help you get a quicker refund if you are experiencing 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 so we can:

    • discuss your situation
    • find out if you're eligible for this faster service.

    When you phone, you will need to have your personal details ready, these include:

    • TFN
    • pension or benefit statement
    • income statement or payment summaries
    • other documents that show you are experiencing serious financial hardship – for example overdue or eviction notices.

    When we send a 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 if:

    • you incur a penalty or general interest charge
    • we credit 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.

    Request a copy of your notice of assessment

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

    If you require a copy of a current or previous year's notice of assessment and you can't locate it in your myGov Inbox:

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

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

    If you think your notice of assessment is wrong

    Check all the details on your notice of assessment with those in 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 assessment.

    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 2 year or 4 year amendment period, whichever applies to you.

    Last modified: 16 Jun 2022QC 16302