Correcting a mistake

We accept that the vast majority of taxpayers try to comply with their tax obligations, and therefore we accept that the information they provide is complete and accurate.

Like you, we want to resolve issues quickly and cooperatively. If you find that you need to make an adjustment or made a mistake the first thing you should do is contact us. We will explain your options and help you make the right choice.

You can  

• request an amendment
• make a voluntary disclosure

Amendment requests

Generally, if you need to correct something on your tax return or activity statement and we haven't raised an assessment in a review or audit, you can request an amendment.

If you want to dispute the facts or law in an assessment we raised, you use the objection process.

See also  

• Correct a mistake or amend a return
• Dispute or object to an ATO decision

Voluntary disclosures

If you tell us about a return or statement that needs correction we generally refer to it as a 'voluntary disclosure'.

If you make a voluntary disclosure you can generally expect a reduction in the administrative penalties that would normally apply.

See also  

• Correct a mistake or amend a return
• Make a voluntary disclosure
• MT 2012/3 Administrative penalties: voluntary disclosures

There may be times you need to make an adjustment because you have made a mistake in managing your obligations or your circumstances have changed. . You can request an amendment or make a voluntary disclosure.