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Australia Notice of Assessment Guide

the Australian notice of assessment. The guide covers: the NOA structure (the "notice of assessment components") — the notice of assessment (the "NOA") is the document issued by the ATO after the tax return is processed; the NOA shows: (a) the "taxable income" (the "assessable income minus the deductions"), (b) the "tax assessed" (the "tax on the taxable income using the tax rates"), (c) the "tax offsets" (the "LITO, the SAPTO, the franking credits" — the "non-refundable offsets" first and the "refundable offsets" after), (d) the "Medicare levy" and the "Medicare levy surcharge" (the "MLS" — if applicable), (e) the "HELP/HECS repayment" (the "compulsory repayment" of the study and the training support loan), (f) the "tax payable" or the "refund" (the "balance of the tax assessed, the offsets, the credits and the payments"); the how to read the NOA (the "item-by-item breakdown") — the NOA items include: (a) the "item 1 — the taxable income" (the "total of the assessable income — the total of the allowable deductions"), (b) the "item 2 — the tax on the taxable income" (the "tax calculated using the 2024-25 tax rates"), (c) the "item 3 — the non-refundable tax offsets" (the "LITO and the SAPTO"), (d) the "item 4 — the refundable tax offsets" (the "franking credits" and the "private health insurance rebate offset"), (e) the "item 5 — the Medicare levy" at 2% and the "MLS" at 1% to 1.5%, (f) the "item 6 — the study and training loan repayment" (the "compulsory repayment at 1% to 10% of the repayment income"), (g) the "item 7 — the credits" (the "PAYG withholding" and the "estimated credits"), (h) the "item 8 — the amount payable or the refund"); the refund or the amount payable (the "result of the assessment") — the "refund" arises when the credits (the "PAYG withholding" and the "franking credits") exceed the tax assessed, the offsets and the levies; the "amount payable" arises when the tax assessed exceeds the credits; the NOA shows the "payment due date" (the "21 days from the date of the notice") for the amount payable.

NOA Amendments and Corrections

  • Amended NOA: If the taxpayer lodges the amendment to the tax return, the ATO issues the "amended NOA" showing the corrected figures. The amended NOA replaces the original NOA. The taxpayer should keep both the original and the amended NOA for the record keeping purposes.
  • AOT-initiated adjustments: The ATO may adjust the NOA if the ATO identifies the error (the "incorrect income reporting" or the "incorrect deduction claim"). The ATO issues the "notice of amended assessment" with the reasons for the adjustment. The taxpayer can object to the amended assessment within the "60 days" of the notice date.
  • NOA as the proof of income: The NOA serves as the official proof of the income for the loan applications, the rental applications, the Centrelink applications and the visa applications. The taxpayer can access the NOA through the myGov (the "ATO online services" — the "View your notice of assessment" option).

For the amendment process and the correction of the errors, see our Amending Your Tax Return Guide →.

NOA Access and Storage

  • Accessing the NOA: The taxpayer can access the NOA through: (a) the "myGov account" — the "ATO online services" — the "View lodgement history" — the "Notice of assessment", (b) the "ATO app" — the "Tax" — the "Lodgements", (c) the "paper NOA" — the ATO posts the paper NOA to the taxpayer's registered address if the taxpayer elects the "paper correspondence".
  • NOA storage period: The taxpayer should keep the NOA for at least 5 years from the date of the lodgement of the tax return. The ATO can request the NOA as part of the "tax audit" or the "compliance check". The digital copy of the NOA (the "PDF downloaded from the myGov") is sufficient for the record keeping.
  • Lost NOA: If the taxpayer loses the NOA, the taxpayer can: (a) download the copy from the "ATO online services" through the myGov, (b) request the "reprint" of the NOA through the "ATO general enquiries" at 13 28 61, (c) request the "tax account statement" showing the assessment details.

For the tax filing procedures and the myGov setup, see our Tax Filing Procedures Guide →.