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About the voluntary disclosure

Last updated 20 July 2023

Why you may need to make a voluntary disclosure and why you need to use the approved form.

Types of things to disclose

You make a voluntary disclosure to:

  • inform us of a mistake or something left out of a lodgment, such as  
    • you have income that you haven't disclosed
    • you claimed deductions that you weren't entitled to
    • you claimed credits that you weren't entitled to
  • tell us about any false or misleading information.

The voluntary disclosure gives you the opportunity to correct your tax affairs.

Using the approved form

To make a voluntary disclosure you need to do so 'in the approved form'. This means you must:

  • give us the information we require to work out what the error or correct position is
  • provide the information in the required manner, such as by letter, specific form through an approved ATO electronic channel, or (in limited circumstances) by phone or face to face
  • ensure that it contains a declaration signed by you or your authorised person.

When a disclosure is not a voluntary disclosure

There are several circumstances where a disclosure is not a voluntary disclosure, such as:

  • agreeing with a shortfall amount that we have already told you about or answering questions
  • providing general information or invoices
  • saying that you don't understand the law.

In these situations, please work with us to provide more information.