Receiving your letter
An offset can help reduce your tax payable. To be eligible to claim an offset you must be an Australian resident for tax purposes.
You may receive a letter about offsets if you have claimed an offset in your tax return that you may not be entitled to or is incorrect.
The letter will include information on the type of offset you claimed and links to tools that will help you check your eligibility.
Depending on the type of offset letter you receive from us, it may include:
- a questionnaire for you to complete and return
- a schedule showing the discrepancy we've found.
Not all letters will include a schedule or questionnaire.
What you need to do
You need to review the information in your letter and compare the information with your records. You can then determine if you agree or disagree.
If you have a question about your data-matching letter, phone us on 1300 768 912, and select option 3 between 8:00 am and 6:00 pm, Monday to Friday.
Quote the reference number from your letter when you contact us. You can find it at the top right of your letter.
If you agree
If you agree with the information provided in the letter, you don't have to contact us or take action. We will change your tax return to include the information provided. We will send you an amended notice of assessment after 28 days.
Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.
If you disagree
If you disagree with the information provided, you need to let us know before the due date in your letter. You must also provide supporting documentation that shows how the amounts are incorrect.
You can contact us by either:
The internet isn't a secure environment and we don't control the path of inbound and outbound emails. If you choose to communicate with us by email, we can't guarantee the privacy of your personal information.
Supporting documentation
If you disagree with information in the letter about your tax offsets, we may ask you to provide supporting documents as evidence. This may include:
Table: Type of offset
Type of offset
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Supporting documents
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Australian superannuation income stream
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- Copies of original or amended payment summaries, showing superannuation lump sums offset amounts.
- Documents from the paying fund or scheme, showing the amount of your offset entitlement.
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Invalid and invalid carer
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For each invalid, provide:
- proof of identity – for example, copy of their passport with current visa, birth certificate or marriage certificate
- their residential address
- their relationship to you
- the period of their dependency
- proof they received one of the following
- Disability Support Pension from Centrelink
- Special Needs Disability Support Pension from Centrelink
- Invalidity Service Pension from the Department of Veterans’ Affairs (VEA)
- how you maintained them for the past financial year
- did they live in the same house?
- did you provide them with food, clothing or lodging?
- did you help them pay for their living, medical and educational costs?
- details of any other income they earned during the year.
For each carer (invalid carer), provide:
- for both the carer and the invalid they are caring for
- proof of identity – for example, copy of their passport with current visa, birth certificate or marriage certificate
- their residential addresses
- their relationship to you
- for the carer – the period of their dependency
- proof they (as carer) received one or both of the following
- Carer Payment from Centrelink
- Carer Allowance from Centrelink
- if the carer is not receiving a Carer Payment or Carer Allowance from Centrelink, evidence the invalid they are caring for is receiving
- Disability Support Pension from Centrelink
- Special Needs Disability Support Pension from Centrelink
- Invalidity Service Pension from the Department of Veterans’ Affairs
- how you maintained the carer for the past financial year:
- did they live in the same house?
- did you provide them with food, clothing or lodging?
- did you help them pay for their living, medical and educational costs?
- details of any other income they earned during the year.
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Spouse – without dependent child or student
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- Proof of identity of your spouse – for example, a copy of their passport, birth certificate or marriage certificate.
- Evidence of the residential address of your spouse – for example, a copy of a bank statement, letter from Services Australia, driver's licence, or rates notice that shows their name and address.
- Details of your spouse’s adjusted taxable income (ATI).
- Documents confirming you or your spouse are entitled to receive the family tax benefit Part B from Family Assistance. If in doubt, confirm this with Services Australia.
- Your calculation of the spouse tax offset.
- If your spouse is not Australian, but you have applied for your spouse to immigrate, an immigration application and evidence of your contribution to the maintenance of your spouse.
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Seniors and pensioners, including self-funded retirees
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- Documents that show all of your Australian government pensions, allowances or other income you received for the financial year.
- If you had a spouse during the income year, documents that show
- their full name
- their residential address
- details of whether you lived together with your spouse or had to live apart due to illness, or one of you was in a nursing home
- details of their spouse’s rebate income
- details of their spouse’s section 98 trust income.
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You or your tax professional can send this information to us.
What to do if you get an offsets letter from us and you disagree with the details we provide. 