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Amended assessment from data-matching

How we notify you we have made an amendment or adjustment to your tax return and, what you can do if you disagree.

Last updated 18 December 2022

Data-matching adjustments or amendments

We issue an amended assessment (also known as an amended notice of assessment) if we amend or adjust your tax return.

We do this where we find an error or omission in the information you provide through data-matching with third parties.

Before we amend your tax return, we may contact you requesting additional information. Unless you respond with additional information within the specified timeframe, we will issue a notice of amended assessment.

Your notice of amended assessment will advise you of any amounts payable and how to pay. The due date for payment is 21 days after we notify you of the amounts.

Your right to a written explanation

You are entitled to request a written explanation regarding any adverse adjustments made to your tax return. To request this information, you need to contact us.

Your right to request a review

You can request a review of our decision if you either:

  • believe the amended assessment is incorrect and can provide supporting documents
  • have information not previously available during the initial review.

Your objection rights will not be affected by requesting a review of our decision.

Paying the debt in instalments

If you can't pay your tax debt on time, you may be eligible to enter into a payment plan.

Our payment plan estimator can help you work out a payment plan you can afford based on your circumstances. You can use it as a guide to set up a payment plan.

For debts $100,000 or less, you may be able to use online services or the automated self-help phone service to set up your payment plan.

Penalties and interest for errors and omissions

If we adjust your tax return, a shortfall interest charge (SIC) may be payable on any extra tax owing. We show the SIC amount on your notice of amended assessment.

Interest charges we apply are to:

  • encourage taxpayers to pay their tax liabilities by the due date
  • ensure that taxpayers who don't pay their tax liabilities on time, don't get an advantage over those who pay in full and on time
  • compensate the government for the effect of late payments.

If you receive your notice of amended assessment and incur SIC on the payable amounts, you can request a remission of interest charges. You will need to explain why you think we should remit the interest and provide evidence to justify your request. Each review each remission application on a case-by-case basis before a decision is made.

Shortfall interest charge deduction

You can claim a deduction for the SIC in the income year you incur it. You can find the amount of SIC you incurred and paid by checking the statement of account we sent to you.