Amendments and revisions
Explain rules and processes for making amendments and revisions in the PLS.
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Forms that can be amended or revised
Forms that can be amended or revised through the PLS include:
- activity statement (AS)
- individual tax return (IITR)
- company tax return (CTR)
- fringe benefits tax return (FBT)
- superannuation fund tax return (FITR)
- self-managed super fund return (SMSF)
- trust tax return (TRT)
- partnership tax return (PTR)
- attribution managed investment trust return (TRTAMI).
Activity statement revisions
The PLS may be used for a revision if the lodged form is allowed to be revised. The only way to determine whether a form can be revised through the PLS is by attempting to lodge the revision. An error will be returned if the lodgment is not revisable.
Assessments made on activity statements that are more than 4 years old cannot be revised.
The revision indicator must be completed with a number sequentially selected between one (for the first revision) and 9. If the revision is required and the indicator is not completed, our systems will treat the revision as an original activity statement and will generate an error that will result in a processing delay.
A maximum of 9 revisions can be lodged electronically for a particular activity statement period for a client. The same revision indicator number cannot be used more than once for the same activity statement.
If there is a subsequent revision of an activity statement, the revision indicator number must be higher than one previously used for the same activity statement.
The DIN used to lodge the revision must be the DIN from the activity statement being revised.
A revision to an activity statement can be lodged through the PLS, even if the original activity statement or the previous revision was not made through the PLS.
Indirect taxes 4-year time limit
A 4-year time limit applies to claiming a refund or credit for indirect taxes.
Entitlements to credits or refunds must be made within 4 years from the end of the tax period the refund relates to. If you are revising an activity statement, the claim must be made within 4 years from the day after the notice of assessment is given.
Income tax and FBT amendments
Preparing an amendment for lodgment through the PLS is similar to lodging a revised activity statement:
- Lodgment of an electronic amendment is done using the PLS form that applies to the return being revised.
- The amendment indicator must be completed with an amendment number starting with one (for the first revision) followed by subsequent numbers – if the revision indicator is not completed, the return will be treated as an original return.
- If there is a subsequent amendment of a return, the amendment indicator number used must be higher than one previously used for the same return.
- The reason for amendment must also be provided.
- The amended return must pass the PLS validation rules to be accepted – this means all labels should be transmitted, including those with amended values.
An amendment to a return can be lodged through the PLS, even if the original return or a previous amendment was not made through the PLS.
However, an original return must be lodged (through any channel) before an amendment can be made. You will receive an error message if an original has not been lodged.
What cannot be updated via an amendment
The purpose of an amendment is to request an alteration to an income tax assessment; it is not a request to update taxpayer details.
Details you cannot update include items such as taxpayer name, address, gender and date of birth.
If you need to add the taxpayer to your client list, you must use the client update service before lodging the amendment.
EFT details contained in an amendment
Amendments containing electronic funds transfer (EFT) data will generate EFT transactions. If EFT details are the only alteration to the return, do not use an amended return.
EFT information can be updated using the PLS Client Update Financial Institution (CUFI) service.