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
(如果你報稅有誤想做更改)

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.
(如果你事後發覺你忘了在退稅時加入哪些你應該加的資料,或者你在退稅時犯了什麼錯誤,你需要在最短的時間內做更改)

To request an amendment, write a letter to the Tax Office. In your letter provide:
(在請求一次更改中,寫一封信給稅務局, 在信件中需提供:)

■your name, address, phone number and tax file number
(你的姓名,地址,電話號碼以及稅號)

■the year shown on the tax return you want to amend – for example, 2009
(你想做更改的稅務年份)

■the tax return item number and description affected by the change
(退稅項目號碼以及更改內容
影響)

■the amount of income or deductions to be added or taken away, if relevant
(收入金額或減免需要增加或刪除,如果相關的話)

■the amount of tax offsets to be increased or decreased, if relevant
(抵稅金額需被增加或減少,
如果相關的話)

■the claim type code – if one applies to the item you are changing
(如果要做更改項目需要聲明,證明內容的話)

■an explanation of why you made the mistake or the reason for the change
(理由及解釋為何你犯了此錯誤而需要做更改)

■a declaration as follows: ‘I declare that all the information I have given in this letter, including any attachments, is true and correct.'
(宣誓"我確認此信件中我所提供的資料,包括任何附件,都是真實且正確的",
基本上,這邊需要在信件中加入引號中的文字。)

■the date, and
(日期)

■your signature.
(親筆簽名)

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.
(如果你自願的告知稅務局你犯了錯誤以及更改後導致你會付更多的稅額,罰款金額在大部份的案件中會被減少。)

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.
(如果你犯了錯誤因為稅務局在e-tax中給了錯誤的條例,以此案例來說,稅務局不會徵收你任何罰款或利息)

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.
(如果更改錯誤表示稅務局欠你金額,稅務局會退還給你。稅務局也會將利息加入並退還給你。)

Is there any time limit for you to request an amendment?
(請求更正有沒有時間限制呢?)

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
(如果你有兩年的的更改時限資格,你必須在核發你的NOA日期後兩年內提出申請你的請求,如果你有四年的更改時間,你則需要在四年內提出申請。)
在e-tax的help desk裡在這段落底下即有例子,可自行閱讀參考。

可參閱以下連結下載申請表格↓
http://www.ato.gov.au/content/00314025.htm

 

 

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留言列表 (20)

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  • 悄悄話
  • 悄悄話
  • Shally Yang
  • 你好!! 我在澳州的銀行帳戶關閉了,所以只能使用支票退稅,可是退稅系統在最後結果的時候,出現錯誤訊息,請我一定要填帳號,怎麼辦呢?
  • 略過不理會它繼續申報,
    ATO即會寄支票到妳所填的地址.

    joenien 於 2011/09/28 06:30 回覆

  • 悄悄話
  • ajeicut
  • 我真的要飆淚灑花了!!
    我終於看到 " Your lodgment has been successful " !!!!!
    意思是~我終於成功了嗎??? 天阿~我好想哭唷!!!
    不過還有幾個問題
    1.超過10/31了 他會罰多少錢?我大概什麼時候會收到退稅金?
    2.我的總薪資沒有超過18XXXX 所以不用辦健保的退費吧?
    3.偏遠地區?我在Gingin應該也不會多遠吧?
    anyway~真的太感激你了!!!
  • 恭喜妳..不過感覺上妳是隨便按不小心報出去的...
    不知道罰多少~等妳收到罰單就知道了XD
    正常來說匯款大約10-21天,支票一個月~
    照理講是不用辦,但還是取決於妳在申報時有沒有被扣到這款項,
    以及妳是怎麼勾選的..
    GINGIN應該沒有被列為可以補助的地區.
    感激我還不快請我出去吃大餐?!!科科..

    joenien 於 2011/11/05 13:10 回覆

  • Macy Tseng
  • 版主好~
    首先要感謝你提供如此多的資料供大家使用,真的是非常詳盡又清楚,受用不少。
    今天終於收到澳洲寄來的NOA了,但仔細一看才發現,我在退款帳戶資料上填了之前已關閉的帳戶,(我目前人已在台灣,)因為信上是說退稅會退到之前填報的資料那邊,但在帳戶已關閉的情況下,澳洲稅務局會不會主動幫我改成支票寄到台灣的住址來呢?或是我要寫信去做更改?還請版主解答,謝謝!
  • 照理來說無法匯款給妳是會寄支票給妳的,
    不過還是建議妳打電話詢問確認一下比較心安囉!

    joenien 於 2011/11/16 00:45 回覆

  • Macy Tseng
  • 謝謝版主的快速回覆,找機會再來打電話囉~感恩~
  • goodluck

    joenien 於 2011/11/17 15:10 回覆

  • 悄悄話
  • summerpass
  • 抱歉,又是我,很抱歉麻煩你!

    上傳資料以後發現薪資計算有錯誤,有下載顧主的正確薪資檔案
    我想的做法是:附上正確的薪資檔案pdf,剩下的照著你截取的信件範例一項一項做說明。
    the tax return item number and description affected by the change
    (退稅項目號碼以及更改內容影響)---這個項目號碼指的是Report檔案裡面
    像是L1 或是 Income 裡的1跟9 (number one of Income) 這樣嗎?

    感謝你的回覆!
  • 是的,指的是E-TAX內的細項。

    joenien 於 2012/08/07 09:09 回覆

  • jayce0520
  • 我沒有等2012版就先照2011的申報了…
    然後我也是拿到退休金的背包客
    所以我在退休金那一部分填了yes…
    已申請快一個月了,稅還沒下來><
    請問這樣要寫更正信給澳洲政府嗎?
    有請人還在澳洲的朋友幫忙打電話問
    他們是回說審閱期最長60天 請耐心等候!!!
    該怎麼辦呢?
  • 不管收到沒收到都要寫信回澳洲做更正!
    爬文也可以發現我有說21天後沒收到款項就是要主動跟ATO連絡,
    沒有要審閱期六十天的規定,所以請盡快寫信做更正吧。

    joenien 於 2012/08/07 16:46 回覆

  • jayce0520
  • 我已經到ATO的網站下載表格來填寫
    在Item 7. Why are you requestig the amendment? 已經說明因搞錯e-tax裡領取退休金的意思,所以當初選了yes
    想請問在Item 10.的部分我需要再寫一次嗎?因為我也沒有什麼額外的文件可以佐證
    這樣我只要寄出表格就好嗎?還是要附上薪資單(但我薪資收入的部分都是沒問題的)就是退休金填了yes,然後填上領退休金時扣的稅額

    謝謝你
  • 我看到的表格是第八項才是這問題..
    妳要在第八項口述問題所在,第十項要寫明金額,退休金部份最好給份影印本,
    證明妳是提早退費而不是領取退休金,薪資單就不需要了。

    joenien 於 2012/08/08 09:33 回覆

  • jayce0520
  • 表格後是Australian Taxation Office, PO Box 3004, Penrith NSW 2740
  • 今年給的資訊是↓
    Australian Taxation Office
    PO Box 3004
    Penrith NSW 2740
    也可使用傳真。

    joenien 於 2012/08/08 09:59 回覆

  • jayce0520
  • 謝謝你 待會就來寄出!
  • :)

    joenien 於 2012/08/08 10:28 回覆

  • jayce0520
  • 板大你好,我昨天才寄出amendment!
    今天剛好就這麼巧我就收到澳洲政府的來信!信的內容以下~
    Your tax return has been delayed.

    Dear Miss Chen,

    We are writing to let you know that your 2012 Income tax return has been delayed.

    You don't need to do anything at this time. We will contact you if anything changes or we need further information. We appreciate your patience in this matter.

    Why tax returns may be delayed

    Your return may be delayed for a number of reasons. Some of the most common reasons are:

    you may have recently lodged returns for previous years, either by themselves or with the current year's tax return
    you may currently have a debt with us
    we need to check information with other Australian Government agencies such as Centrelink or Child Support Program.

    所以…我現在???????
  • 所以這就是申報有問題..信裡也明確指出妳要嘛就有申報前些年的稅務,或是有欠ATO款項,要待他們查證後才會做處理看是退款還是要妳補款..

    joenien 於 2012/08/09 11:50 回覆

  • jayce0520
  • 所以反正我amendment也寄出了…就靜候佳音囉?
  • GOOD LUCK! 順便傳真一份看看會不會有幫助囉!

    joenien 於 2012/08/09 13:45 回覆

  • 悄悄話
  • 悄悄話
  • Betty Chiu
  • 因為我之前使用E-TAX報稅時,出了一些問題,寫EMAIL到ATO的官網詢問,意外得知ATO有一個海外專線+61 2 6216 1111 ,是專門提供給目前不在澳洲的稅務居民,撥打此專線,對方接線人員會詢問你目前所在的國家,請你提供所在地的國家國碼和可以馬上連絡上你的手機或市話,當通電話先結束後,澳洲ATO的人員會馬上回撥電話到你的手機或市話,這樣你就不用花大筆的國際電話費去詢問你的稅務問題了!不過這個專線就沒有翻譯人員可以幫忙喔!如果你需要翻譯幫忙的話,還是只能撥打131450的專線。希望大家可以多加利用!
  • 真的是揪甘心A澳洲政府..!!

    joenien 於 2012/10/04 10:09 回覆

  • Hao Hsin Hsu
  • 版主你好,
    我有問題想請教你,
    我在2012/12/6辦理離境退稅,已經過3個月了,還沒收到支票,
    我到ATO官網上找不到他的EMAIL可聯絡
    請問你是否有ATO的EMAIL?
    謝謝
  • ATO沒有電子信箱,不接受電子郵件..唯一方式就是打電話去跟客服連絡詢求幫助..

    joenien 於 2013/03/12 14:00 回覆