If you realise you've made mistakes in your individual tax return after you've filed, you can fix these:
- in myIR
- in your next return
- by asking us to do it.
Fixing mistakes in your next return
If you’ve made an error calculating your annual gross income or the amount of GST you’ve collected, you can correct it in the next taxable period if:
- your return has one or more errors causing a discrepancy
- the total discrepancy in the assessment caused by the error is $1,000 or less.
You can also correct a mistake in your return if the discrepancy caused by the error is equal to or less than both:
- $10,000 of your annual gross income or GST collected
- 2% of your annual gross income or GST collected.
This only applies if the main purpose of the correction is not to delay the payment of tax.
Fixing mistakes in the same return
You may be able to correct errors for the return in which the mistake was made in myIR. If you cannot, you'll need to request for us to amend the assessment.
You'll need to provide:
- the taxable period the error occurred in
- the amount involved and the correct figures
- the type of error and why the change is needed
- documents supporting the required change.
If we agree, we'll amend your original GST assessment and send you a notice of assessment. Do not send us a replacement return to amend the assessment.
Disputing a return
If you choose a tax position in a return and change your mind about it, you cannot correct it. You must use our disputes process and:
- complete a Notice of proposed adjustment - IR770, and
- send it to us no later than four months after the due date of the return you want to correct.
You can fix errors in GST returns in the same ways as returns for any other tax type. However, there are some additional ways you may be able to correct errors in a GST return.
Unclaimed purchases or expenses in GST returns
You can claim purchases or expenses in your next return if you haven't claimed them within 2 years of supply, or because:
- you were not able to get a tax invoice
- there was a dispute over the price of the taxable supply
- you mistakenly decided the expense was not a taxable supply, or
- of a clear mistake or simple oversight.
Credit or debit notes
If you issue or receive a credit or debit note that changes the GST for a period, account for the change in the period the note was issued or received.