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  • How to make a voluntary disclosure

    Voluntary disclosures must be made in the approved form. For further details refer to Voluntary disclosures – approved form.

    How to submit a voluntary disclosure

    How you submit a voluntary disclosure depends on its nature and timing. If you haven't been notified of a review or examination, submit it as indicated in the following table.

    If you're making a voluntary disclosure after you've been notified of a review or examination:

    • for GST, wine equalisation tax (WET) and fuel schemes, including fuel tax credits – submit it by post, or hand it to your client relationship manager (if applicable)
    • for other taxes and superannuation – provide the information over the phone (if your circumstances permit) or give it to the tax officer conducting the review or examination.
    Where to submit a voluntary disclosure

    Tax type

    Address

    Offshore income, capital gains or over-claimed deductions relating to your offshore activities

    Post to:

    Offshore voluntary disclosures
    PO Box 3575
    ALBURY  NSW  2640  

    Or you can phone us on 1300 132 346 to discuss your circumstances further

    Income tax

    See Request for amendment of income tax return for individuals

    Self-managed super fund

    See SMSF early engagement and voluntary disclosure service

    Revised activity statement for GST, LCT, WET, fuel tax credits, and PAYG withholding disclosures

    Lodge your revised activity statement in the same way as you lodge your regular activity statement

    GST (property transactions)

    See GST – How we can help

    FBT

    See Fringe benefits tax returns

    PAYG withholding

    For lodging amended PAYG payment summary annual reports see Annual reporting

    For correcting withholding errors see PAYG withholding – correcting mistakes

    Excise returns

    See Excise returns

    Excise: fuel schemes

    • Product stewardship for oil
    • Cleaner fuels grants scheme
    • Fuel tax credits (non-BAS claimants)

    See Fuel scheme claims

    Not-for-profit

    • Tax concessions
    • Deductible gift recipient (DGR) status
    • Ancillary fund guidelines

     

    You can phone us on 1300 130 248

    Last modified: 20 Jun 2019QC 33830