Voluntary disclosure for employer health tax
If you haven’t filed a return or want to amend a return you have already filed, you may make a voluntary disclosure. When you make a voluntary disclosure, you won’t be subject to penalties or prosecution if you meet the following four conditions:
- You must initiate the voluntary disclosure. Your voluntary disclosure may not be considered if you have knowledge of an audit, investigation or other enforcement action already being made.
- You must report all previously inaccurate, incomplete or unreported information. This includes filing any applicable outstanding tax returns.
- You must provide sufficient documentation with your detailed disclosure to allow all the facts to be verified.
- You must make full payment of the total amount of tax due, including interest, when you make your disclosure. In some cases, it is possible to arrange an acceptable payment plan with our Receivable Management Office.
Make a voluntary disclosure
You can make your voluntary disclosure by:
Your initial contact will be considered as the date of your voluntary disclosure, provided that you submit all required documentation within the agreed time period.