Amendments

How to apply for an amendment of your assessment.

Last updated 3 September 2024

Applying for an amendment

There is only ever one assessment for a particular tax period, whether initiated by us or you. Any change to an assessment will result in an amendment. An assessment can be amended by us either on your application or at our discretion – for example, as a result of an audit.

An amendment application made by you includes when you apply after advice from us – for example, a voluntary disclosure to access penalty concessions. Amendment applications made by you must be made within the four-year period of review.

If an assessment is amended and the amendment means an additional amount is payable, this amount becomes payable on the original due date for payment. Amounts not paid by the original due date accrue the general interest charge. For example, if your net amount payable of $10,000 due on 28 October 2012 is later amended to be $15,000, then the extra $5,000 is also due on 28 October 2012. The general interest charge accrues from that date.

If you lodge an activity statement late and we have already raised an assessment, your activity statement will be treated as an application for an amendment.

The way you apply for an amendment, the decision we make on that application, and the timing of the amendment, will determine the way we notify you of the result of that request.

You may apply for an amendment using a revised activity statement or by making a request in writing.

If your amendment request is for additional GST credits that haven't been included in an assessment, we recommend you don't leave your requests for amendment to the last minute. A 4-year credit time limit applies to GST credits and fuel tax credits. If you have GST credits or fuel tax credits that you haven't claimed before, you don't have to amend the assessment for the period where you could have claimed them. You can claim those credits in your current BAS, provided the current BAS is lodged within the 4-year credit time limit for those credits.

Applying for an amendment using a revised activity statement

Where you apply for an amendment using a revised activity statement (paper RBAS), or lodge electronically via Standard Business Reporting (SBR), Online services for agents or portal, a notice of amended assessment will not issue when:

we amend the assessment in full as a result of the application (that is, we fully accept your amounts), and
the amendment is made during the period of review.

The application for amendment will be taken to be the notice of amended assessment issuing on the day we adjust your running balance account. Treating your application as a notice of amended assessment reduces compliance costs and the volume of paperwork you receive.

Example: applying for an amendment by revising an activity statement

Jik runs a bicycle shop and is registered for GST. On 28 October 2022, Jik lodges an activity statement for the tax period ending 30 September 2022.

On 14 May 2023, Jik lodges a revised activity statement which increases her entitlement to GST credits by $100. We make the amendment, and on 22 May 2023, a credit of $100 is posted on Jik's running balance account. Because the amendment made was the exact amendment applied for, the revised activity statement lodged by Jik is treated as her notice of amended assessment dated 22 May 2023.

Note, in this example the amendment was made before the end of the 4-year credit time limit. We can't amend an assessment to include additional GST credits if the 4-year credit time limit has already ended.

End of example

Applying for an amendment in writing

Where you write to us during the period of review and this amendment application is accepted, this application won't be treated as a notice of amended assessment. We will issue a notice of amended assessment.

Your written amendment application must be in the approved form. A written notice, provided during the period of review, will satisfy the requirement of an approved form if it contains:

your Australian business number (ABN)
your full name and postal address
your agent's full name and registered tax agent number
your daytime phone number (if convenient)
the tax period or fuel tax return period to be amended
specific details of what is being amended and what the amendment related to
the reason for the change or an explanation of how the mistake was made
the amount of the amendment to be added or subtracted
copies of any documents supporting the application for amendment
if the document is lodged by a registered agent, a signed and dated declaration that
- the document has been prepared in accordance with the information supplied by the entity
- the agent has received a declaration from the entity stating that the information provided to the agent is true and correct, and
- the agent is authorised by the entity to give the document to the Commissioner
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
- your signature
- the date.

Issuing a notice of amended assessment

We will issue a notice of amended assessment where:

you apply for an amendment during the period of review using an approved form other than a revised activity statement – for example, in writing
you apply for an amendment during the period of review, but we don't fully accept your amounts and amend only in part as a result of the application
you apply for an amendment during the period of review and we accept your amounts and make the amendment after the period of review
we initiate an amendment of your assessment.

Multiple amendments may be made, provided they are applied for in the period of review.

Where the amendment relates to claiming additional GST credits or fuel tax credits, we can't accept your amounts and amend your assessment if the 4-year credit time limit for claiming credits has ended.

Example: applying for an amendment in writing

Following on from the previous example, if Jik had written to us (and not used a revised activity statement) seeking the same amendment, or if we had only partially accepted the application and credited Jik's running balance account with $50, we would be required to issue a notice of amended assessment when the amendment is made.

End of example

For more information see:

QC25975