myTax Request an amendment

Things to know

You can request an amendment to correct or fix a tax return if you made a mistake, to ensure that you pay the right amount of tax.

The law sets time limits for amending your tax return.

The time limit is generally 2 years to amend your tax return.

This time starts from the day after your notice of assessment (NOA) is sent to you. If you have a myGov account and link it to the ATO, your NOA and tax receipt are sent to your myGov Inbox.

In limited circumstances, the time limit is increased to 4 years.

Before amending a tax return online that's after the 2 year time limit but before the 4 year increased time limit, you'll see the Request an amendment screen. You'll need to indicate which limited circumstances applies to you to proceed.

If none of the limited circumstances apply to you, the time limit to request an amendment online has passed. See after the time limit has passed.

Limited circumstances

More information on the limited circumstances.

For 2023–24 and earlier income years

The limited circumstances apply where:

• you carried on a business, were a partner in a partnership that carried on a business or you were a beneficiary of a trust and the business, partnership or trust wasn't a small business entity in the income year you want to amend
• your amendment relates to foreign income received from a foreign transaction and the income wasn't from a resident investment vehicle.

For 2024–25 and later income years

The limited circumstances apply where:

• you carried on a business, were a partner in a partnership that carried on a business or you were a beneficiary of a trust
• your amendment relates to foreign income received from a foreign transaction and the income wasn't from a resident investment vehicle.

Completing this section

At Income tax history, select 'Amend' for the tax return you wish to amend.

If you select a tax return that's:

• before the 2 year time limit, you're eligible to amend (unless our online amendments function isn't available).
• after the 4 year increased time limit, the time limit to request an amendment online has passed. See after the time limit has passed.
• after the 2 year time limit but before the 4 year increased time limit, you'll need to complete the Request for amendment screen to determine your eligibility to amend online.

Is your amendment for a lodgment for 2023–24 or an earlier income year?

Yes – go to step 1.
No – go to step 3.

1. At Request an amendment, when amending a lodgment for 2023–24 or an earlier income year, select the radio button for the limited circumstances scenario that applies to you:
   • You carried on a business, were a partner in a partnership that carried on a business or you were a beneficiary of a trust – go to step 2.
   • Your amendment relates to income received from a foreign transaction – go to step 4.
   • If you didn't select any of the radio buttons – go to step 5.
2. Answer the question 'Was the business, partnership or trust a small business entity in the income year you want to amend?'
   • Yes – go to step 5.
   • No – you're taken to the tax return online to lodge an amendment.
     Note: If you select this scenario and your original tax return or amendment doesn't include a business, partnership or trust, your amendment may be cancelled.
3. At Request an amendment, when amending a lodgment for 2024–25 or a later income year, select the radio button for the limited circumstances scenario that applies to you:
   • You carried on a business, or were a partner in a partnership that carried on a business or you were a beneficiary of a trust – you will be taken to the tax return online to lodge an amendment.
     Note: If you select this scenario and your original tax return or amendment doesn't include a business, partnership or trust, your amendment may be cancelled.
   • Your amendment relates to income received from a foreign transaction – go to step 4.
   • None of the above – go to step 5.
4. Answer the question 'Was the income from a resident investment vehicle?'
   • Yes – go to step 5.
   • No – you're taken to the tax return online to lodge an amendment.
     Note: If you select this scenario and your amendment doesn't relate to income received from a foreign transaction, your amendment may be cancelled.
5. You're not eligible to submit an online amendment for that tax return. If you still want to pursue a change to your tax return, see after the time limit has passed.

Processing your amendment

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.

If you think we've made a mistake or want to dispute the law or facts relating to your tax return, see other types of amendments or changes.

For more information, see How we process your voluntary disclosure.

Further information

After the time limit has passed

If you want to amend a tax return after the time limit has passed, you can't request an amendment but can lodge an objection. You'll need to include a request for an extension of time together with the objection.

For more information, see Eligibility to object an objection.

Other types of amendments or changes

If you think we've made a mistake processing your tax return, you should contact us to see if we can sort it out without the need for an amendment.

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, see Complete and lodge your objection.

If you don't wish to submit your amendment online, remember that time limits and eligibility rules for amendments apply regardless of how you submit your amendment request.

For more information, see Request an amendment to a business or super tax return.

Record keeping

You need to keep all your records and information relevant to your correction for at least 5 years from the date you lodge your amended tax return. If your time limit to amend a tax return is extended you need to keep the records until the end of the extension. If you're in a dispute with us keep the records for the later of 5 years from the date:

• you lodge your amended tax return
• the dispute is resolved.

For more information, see Records you need to keep.

Resident investment vehicle

Residential investment vehicle can be summarised as a company or fixed trust that:

• is an Australian resident
• doesn't have total assets exceeding $50 million
• doesn't have property development or ownership in land as its primary activity at any time.