Time limits on business and super amendments
The law sets time limits for amending your tax assessment, which is generally:
- two years for small businesses
- two years for medium businesses for income years starting on or after 1 July 2021
- four years for other taxpayers.
This time period starts from the day after we give you the notice of assessment for the income year in question. This is generally taken to be the date on the notice or, if we don't issue a notice, the date the relevant return was lodged.
You can submit more than one amendment request within an amendment period.
The time limit gives you certainty about your tax affairs because it means we can't amend your tax assessment after the time limit has passed. This is except in some exceptional situations such as evasion or fraud.
If you want to change a tax return after the time limit has passed, you can't request an amendment but you may be able to lodge an objection. While the time limit for lodging amendments and objections is the same, you can request an extension of time to lodge an objection in some circumstances.
See also
How to request an amendment
Choose your entity type from the table below for instructions on how to request an amendment to a tax return.
If you're an individual or sole trader, go to Correct (amend) your tax return.
Type of taxpayer |
Options available |
|---|---|
Companies, partnerships, trusts, superannuation funds other than SMSFs |
|
Self-managed super funds (SMSFs) |
All amendments must be submitted as a new Self-managed superannuation fund annual return in full, not just cover the parts you want to change. If your amendment is for the 2010–11 or earlier income years, you must use the paper return Self-managed superannuation fund annual return instructions (NAT 71606) form even if your agent lodged the original return online. |
Registered tax agents on behalf of any type of taxpayer |
|
We don't charge a fee if you request an amendment and you don't have to send in another tax return unless we ask you to.
If submitting a form or letter, you should keep a copy of your request for your records. If using our online services, you'll be able to access your details at any time.
To correct an existing amount, select the relevant field and over-write the amount with the correct amount. If you need to add or delete a record, you can do that too by selecting the relevant button.
Once you revise the information, select the Calculate button and we'll work out your new amount of refund or how much you owe. You don't need to provide us with any supporting documents at the time.
Request an amendment on paper
If you can't request an amendment online, you can send us the paper form or write to us.
Find out about
- who can sign an amendment request on paper
- what to include in your letter
- where to send your paper request
Who can sign an amendment request on paper
Who is lodging |
Who must sign |
|---|---|
Tax agent |
The tax agent (who must have a declaration from you that the information you gave them was true and correct) |
Legal personal representative |
The representative |
Partnership |
A partner |
Trust or fund |
A trustee |
Company (including an incorporated club, society, association or body of persons) |
The public officer (the signature of a director who is not the public officer is not sufficient) |
Unincorporated association or body of persons |
An office holder |
What to include in your letter
Ensure you include copies of any documents that support your request as well as the following information:
- your tax file number (TFN)
- your full name
- your postal address
- a daytime phone number (if convenient)
- your bank account details (in case you're entitled to a refund)
- the year shown on the tax return you want to amend – for example, 2009
- the item number and description that your change relates to
- the amount of income or deductions to be added or subtracted and the correct total amount (if relevant)
- the amount of tax offsets to be added or subtracted and the correct total amount (if relevant)
- the claim type code (if there is one for the item you are changing)
- the reason for the change or an explanation of how you made the mistake
- a signed and dated declaration as follows – I declare that
- all the information I have given in this letter, including any attachments, is true and correct
- I have the necessary receipts and/or other records to support my claims for amendment'
- your signature
- the date.
Tax agents
Include your registered agent number on any amendment you submit.
Name and contact information
Make sure you include the personal information (the first three dot points above), so we can identify your return. If we have to ask for this information, it will delay processing.
TFN
We are authorised by the Taxation Administration Act 1953 to collect your TFN. You are not required by law to provide your TFN; however, providing it reduces the risk of administrative errors that may delay the processing of your amendment.
Where to send your paper request
If you can't submit your form online or your request is a letter, you or your representative should send it, including all attachments, to us by either:
- post to
Australian Taxation Office
PO Box 3004
PENRITH NSW 2740 - fax to 1300 730 239.
How we process your amendment or revision
Amendments are part of the self-assessment system. That is, just as we accept your tax return information at face value, in most cases we also accept the information in your request for an amendment.
The time it takes us to process your amendment depends on how you lodge it and whether it was as a result of a clerical or administrative error on our part (see the table below).
Lodgment method |
Time to process (from when we receive all the necessary information) |
|---|---|
Mail or fax |
50 business days |
Online (either directly or through a tax agent) |
20 business days |
If we need more information, we'll ask you for it.
If we refuse to process your amendment and you still want the changes made to your tax return, you can lodge an objection to the relevant assessment. We explain how to do this in the letter telling you of our decision.
Use this information to work out how to request an amendment to your business or super tax return.