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Australia Amending Your Tax Return Guide

amending your Australian tax return. The guide covers: the amendment process (the "correcting the error") — the taxpayer who discovers the error in the lodged tax return (the "omitted income", the "incorrect deduction", the "incorrect offset claim") must lodge the "amended return" through the ATO online services (the "myGov" linked to the ATO) or through the registered tax agent; the amendment can be made: (a) through the "ATO online services" — the taxpayer selects the "Amend a return" option and edits the relevant fields in the "myTax" interface, (b) through the "paper form" — the taxpayer completes the "Amendment request form" (the "NAT 2849" — the "Tax return amendment request for the individuals") and posts it to the ATO; the ATO processes the amendment within the "14 business days" for the online submission and the "up to 50 business days" for the paper form; the time limits for the amendments (the "statutory time limits") — the taxpayer can amend the tax return within the "2 years" from the date of the original "notice of assessment" for the "simple amendments" (the "simple error" — the "omission of the income" or the "incorrect deduction"); the taxpayer can request the amendment within the "4 years" for the "complex amendments" (the "complex error" — the "incorrect CGT calculation" or the "incorrect trust distribution"); the "unlimited time" applies to the "fraudulent or the reckless tax evasion" (the "false and misleading statements" — the "deliberate omission of the income"); the voluntary disclosure (the "reduced penalty for the voluntary disclosure") — the taxpayer who voluntarily discloses the error before the ATO commences the audit receives the "reduced penalty" (the "shortfall penalty" — the "base penalty amount" reduced by 80% for the voluntary disclosure before the audit and reduced by 40% for the disclosure during the audit); the voluntary disclosure must be made in writing to the ATO through the "voluntary disclosure form" or the "letter of the disclosure".

Common Amendment Scenarios

  • Omitted income: The taxpayer who omitted the interest income, the dividend income, the capital gain or the foreign income must lodge the amendment to include the omitted amount. The tax on the omitted income is calculated at the taxpayer's marginal rate. The ATO charges the "general interest charge (the GIC)" on the tax shortfall from the original due date.
  • Incorrect deduction claim: The taxpayer who claimed the incorrect deduction (the "overclaimed deduction" or the "unsubstantiated claim") should lodge the amendment to correct the claim. The reduction of the deduction increases the taxable income and the tax liability. The taxpayer who discovered the legitimate deduction not claimed in the original return can amend to claim the deduction within the time limit.
  • Offset or rebate correction: The taxpayer who incorrectly claimed the tax offset (the "LITO", the "SAPTO", the "franking credits") must amend the return. The amendment may result in the additional tax payable or the additional refund depending on the nature of the error.

For the penalties and the interest charges on the tax shortfall, see our Interest & Penalties Guide →.

AOT-Initiated Corrections

  • Data-matching corrections: The ATO may identify the discrepancy between the data reported by the third party (the "employer STP data", the "bank interest data", the "share registry data") and the data reported in the tax return. The ATO issues the "data-matching letter" to the taxpayer requesting the explanation or the amendment. The taxpayer must respond within the "28 days" of the letter date.
  • Default assessments: If the taxpayer does not lodge the tax return or does not respond to the ATO queries, the ATO may issue the "default assessment" (the "estimated assessment" based on the available data). The taxpayer must object to the default assessment within the "60 days" of the notice date and provide the correct information.
  • AOT-initiated amendment: The ATO can amend the tax return on the own initiative if the ATO identifies the error. The ATO must notify the taxpayer of the proposed amendment. The taxpayer can respond within the "28 days" with the supporting evidence before the ATO finalises the amendment.

For the objections and the appeals against the ATO decisions, see our Tax Audit & Appeals Guide →.

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