• Correct (amend) an income tax return

    If you've made a mistake on an income tax return you've already lodged, you can request an amendment to your income tax assessment. (If you think we've made a mistake processing your return, you should phone us to see if we can sort it out without the need for an amendment.)

    For example, you may have made an error when answering a question, or forgotten to include some income or a capital gain, or forgotten to claim an offset or deduction you were entitled to. Something may have happened after you lodged your return, such as you received a revised payment summary or another payment summary, or you repaid an amount of income you were overpaid.

    You can use the amendment process to correct a mistake or omission on your tax return. If you want to dispute the law or the facts we have used to come to a decision about your tax affairs (including your income tax assessment) you'll need to lodge an objection.

    If your amendment reduces the tax you owe, you'll receive a tax refund (unless you have other tax debts). If it increases the tax you owe, we generally treat it as a voluntary disclosure. You'll still have to pay any outstanding tax, but you're likely to receive concessional treatment for any penalties and interest charges that apply.

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    Last modified: 27 Oct 2016QC 33887