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Correcting errors on your Individual tax return (IR3) or summary of earnings

Summary of earnings

If some of the information on your summary of earnings is incorrect or missing, and you don't need to file an Individual tax return (IR3), please call us and we'll be able to update your details over the phone.

IR3 returns

If you realise you've made a minor error or errors in your return you've filed, you may be able to correct it in:

  • the next taxable period, or
  • the same taxable period by writing to us with the details.

Please call us on 0800 377 774 to discuss your situation.

Making the correction in the next taxable period

The error can be corrected in the next taxable period after the discovery of the error when:

  • you have sent us a return that contains an error, and
  • the error was caused by a clear mistake, simple oversight, or mistaken understanding on your part, and
  • the total discrepancy in the assessment that is caused by the error is $1,000 or less.

Records you must keep

You need to keep the following details as part of your paperwork and make them available if we ask for them:

  • the return period the error occurred in
  • the amount involved
  • the nature of the error
  • the return period the correction was made.

Keep a copy of all returns that you send to us. This will help if you need to make changes to a return and substantiate what you have done.

Amending an assessment to correct an error

In some instances, you may be able to ask the Commissioner to amend an assessment to correct the error. If, for example:

  • the amount of the adjustment is above the threshold for making the adjustment in the next return period
  • we advised you that you couldn't deduct the expense in the earlier period, or
  • we are investigating this earlier period.

Send us the following details:

  • the taxable period the error occurred in
  • the amount involved and what the amended figures should be
  • the type of error and why the change is needed.

Disputing an assessment

If you disagree with an interpretation of a tax law we have made or if you've chosen a particular tax position and then change your mind about it, you must use our disputes process. This means completing a Notice of proposed adjustment (IR770) and sending it to us no later than four months after we receive your return or no later than four months after the date of the assessment we have sent you.

For more information on disputing an assessment see our factsheet If you disagree with an assessment (IR778) and Disputes process initiated by the taxpayer.

 

 

Important

Please do not send us an amended return.

Interest

Where the reassessment is an amount to pay and it's over $100 we'll charge you use-of-money interest.

But, if the amount reassessed is a refund over $100, we'll pay you use-of-money interest.

Penalties

We may ask for more information to consider if we'll charge a shortfall penalty.

Contact us

You can contact us by:

  • sending us an email through our secure "Send and receive email" service with the changes (you have to be registered to use this service) - go to "Get it done online"
  • calling us to make the changes over the phone
  • writing to us with the changes.

Find out more