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  • Information we require

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    Shortfall amount or scheme shortfall amount

    If you made a statement that will result in a shortfall amount or scheme shortfall amount, you can make a voluntary disclosure by providing the following information:

    • your name or the entity's name
    • your or the entity's phone number and address, or the name, phone number and address of your tax agent, BAS agent or other authorised contact
    • the type of tax, payment or credit involved
    • the relevant accounting period(s) or when the statement was made
    • details of the amount(s) to be adjusted    
      • the original document item or label numbers and the descriptions affected by the change, or a description of the issue sufficient for us to determine which labels will need to be changed
      • the amount of each adjustment or sufficient information for us to readily determine the amount of each adjustment
      • any other relevant information that will help us determine the correct amount of tax-related liability, payment or credit
       
    • your declaration.

    You don't need to work out the shortfall amount – we do that. However, you usually need to supply enough information for this amount to be calculated.

    You may also quote your tax file number (TFN) or Australian business number (ABN). It is not an offence not to quote your TFN or ABN but quoting it reduces the risk of administrative errors that may delay the processing of your voluntary disclosure.

    When you cannot determine the amounts or labels

    Sometimes it will not be possible for you to advise us what amounts and labels are potentially in error in a return or statement. Generally this happens where the transactions are very complex, or where there are multiple views of the correct tax treatment and you don't know what view you should adopt or we will adopt.

    In some cases it is sufficient for you to have done everything reasonably necessary to give us the information for us to be able to work out the amount. Often this will include information on your view of the law and the facts of the situation or transactions. Providing general information or listing transactions or invoices is not sufficient.

    No shortfall amount

    If you made a false or misleading statement that will not result in a shortfall in the amount of tax paid, you can make a voluntary disclosure by providing:

    • your name or the entity's name
    • your or the entity's phone number and address, or the name, phone number and address of your tax agent, BAS agent or other authorised contact
    • identification of the statement: this may need to include details of the statement that was made, including how it was made and the date it was made
    • what was false or misleading about the statement and/or the correct information
    • your declaration.

    You may also quote your TFN or ABN. It is not an offence not to quote your TFN or ABN but quoting it reduces the risk of administrative errors that may delay the processing of your voluntary disclosure.

    Declarations

    Each voluntary disclosure should have a declaration from the person who makes it. This lets us know you can make the voluntary disclosure and that you consider the information to be true and correct.

    Declarations on forms and online systems

    The declaration is on our forms and should be signed, and it is included in online systems where tax agents can request an amendment.

    Declarations on letters

    The declaration must be added to a voluntary disclosure submitted by letter.

    If you're submitting the voluntary disclosure yourself, you must:

    • include the following declaration

      'I declare that the information I have given in this document (including any attachments) is true and correct and that I am authorised to disclose this information.'
    • sign and date the letter.

    If an authorised contact is sending a letter on your behalf, they must:

    • include the following declaration

      'I declare that:    
      • this voluntary disclosure has been prepared in accordance with the information supplied by the taxpayer
      • I have received a written declaration signed by the taxpayer that the information they have provided is true and correct, and
      • I am authorised by the taxpayer to make this voluntary disclosure to the Commissioner of Taxation.'
       
    • state the capacity in which they are sending the voluntary disclosure (for example, as tax agent or authorised contact)
    • sign and date the letter.

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      Last modified: 20 Jun 2019QC 56568