以下原文是從e-tax 2011版裡Help的requesting amendment文截取
If you made a mistake or need to amend your tax return
If you realise that you did not include something on your tax return that you should have, or there is some other mistake on your tax return, you need to correct it as soon as possible by requesting an amendment.
To request an amendment, write a letter to the Tax Office. In your letter provide:
■your name, address, phone number and tax file number
■the year shown on the tax return you want to amend – for example, 2009
■the tax return item number and description affected by the change
■the amount of income or deductions to be added or taken away, if relevant
■the amount of tax offsets to be increased or decreased, if relevant
■the claim type code – if one applies to the item you are changing
■an explanation of why you made the mistake or the reason for the change
■a declaration as follows: ‘I declare that all the information I have given in this letter, including any attachments, is true and correct.'
■the date, and
It is very important that your letter explains why you made the mistake or the reason for the change, so that the Tax Office can correctly assess any penalty or interest charge. Make sure you attach to your letter any additional information that applies to the item being changed. Post your letter and attachments to: Australian Tax Office, GPO Box 5056, Sydney NSW 2001. Keep a copy for your records. Do not send another tax return unless the Tax Office asks you to.
(你的信件中註明理由及解釋為何犯錯及需做更改是非常重要的，依此稅務局可以正確的評估任何罰款或是利息更改。 再三確認郵寄信件中包含任何需要做更改項目的相關資料。 郵寄你的信件至以下地址：Australian Tax Office, GPO Box 5056, Sydney NSW 2001。自行保留一份紀錄備份。不要重覆寄件除非稅務局要求你重寄。)
The Tax Office will not impose a penalty if the amendment reduces the amount of tax you have to pay – for example, where you increase your deductions or tax offsets.
(如果你更改為減少稅額，稅務局也不會徵收罰款 - 例如，你增加你的減免或抵稅。)
If you voluntarily tell the Tax Office that you made a mistake and an amendment will result in you paying more tax, the amount of any penalty will, in most cases, be reduced.
If you made a mistake because the Tax Office stated the law incorrectly in e-tax, the Tax Office won’t charge you a penalty or interest, or ask you to pay the extra tax.
If the Tax Office's advice in e-tax 2011 is misleading and you make a mistake as a result, the Tax Office must still apply the law correctly. If that means you owe the Tax Office money, the Tax Office must ask you to pay it. Also, if you acted reasonably and in good faith the Tax Office will not charge you interest.
(如果稅務局在e-tax 2011 中給的指引導致你犯了錯誤，稅務局必須提供正確的條例。如果這表示你欠稅務局金額，則稅務局會要求你繳納。並且，如果你表現有理且有足夠信心，稅務局也不會要求你付利息。)
E-tax 2011 also contains guidance to help you complete your tax return. If any of the Tax Office's guidance in e-tax 2011 is incorrect or misleading and as a result you do not pay enough tax, the Tax Office may ask you to pay the extra tax, but the Tax Office will not charge you a penalty. Also, if you acted reasonably and in good faith the Tax Office will not charge you interest.
(E-tax 2011 也包含著引導，幫助你完成你的退稅。如果任何稅務局辦公室在對於e-tax 2011的指引中有錯誤或導致你稅的繳納不足，稅務局會要求你繳交額外的稅，但並不會徵收你任何罰款。並且，如果你表現有理且有足夠信心，稅務局也不會徵收任何利息。)
If you have used e-tax properly as explained on the screens and help files, and have made an honest mistake and you owe the Tax Office money as a result, the Tax Office will not charge you a penalty. However, the Tax Office will ask you to pay the money, and the Tax Office may also charge you interest.
(如果你正確的使用e-tax如同畫面中的解釋以及help檔，且犯了一個誠實的錯誤 - 你欠稅務局錢，稅務局是不會徵收你任何罰款的。無論如何，稅務局會要求你繳交該金額，且稅務局會要求你繳交利息。)
If correcting the mistake means the Tax Office owes you money, the Tax Office will pay it to you. The Tax Office will also pay you any interest you are entitled to.
Is there any time limit for you to request an amendment?
If you are eligible for a two-year amended period, you must lodge your request for an amendment within two years of the date the Commissioner issued your notice of assessment. If a four-year amendment period applies to you, you must lodge your request for an amendment within four years.
Example of a letter requesting an amendment