• Correct a mistake or amend a return

    If you realise you've made a mistake, or left something out, in the information you've given us in a tax or super return or activity statement, you can request an amendment.

    You may need to correct the information you reported to us for a variety of reasons –because you made a mistake in entering a figure, failed to report some income, a gain or a deduction, incorrectly claimed deductions or credits or failed to claim them, or the circumstances changed in relation to something you reported after you lodged a return.

    Whatever the reason, you should correct any error as quickly as possible. In some cases, there are legal time limits to making adjustments. And the longer you leave it, the greater the possible consequences in terms of interest and penalties you may have to pay, if the amendment increases the money you owe.

    We may review the information you provide before making any adjustments. If we need more information we will contact either you or your tax agent.

    If you wish to correct an error you can request an amendment in a number of ways. However, if we have told you we are conducting an examination (usually called an audit or review) you need to tell the tax officer conducting the audit or review about the error, unless we specifically invite you to correct it in some other way. Giving the appropriate information to the tax officer is called 'making a voluntary disclosure'.

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    Last modified: 27 Oct 2016QC 33884