ATO Amendments, Objections and Private Rulings
AIMS Australia Tax Accountants assists with requests to amend prior-year Australian tax returns,
objections to eligible ATO decisions and applications for private rulings where an Australian tax
position requires formal review or clarification.
Amendments, objections and private rulings are separate procedures. The available option, evidence
requirements and applicable time limits depend on the decision, income year, prior lodgments,
correspondence and relevant law.
Compliance note
Strict statutory time limits may apply to amendments and objections and vary according to the decision
and circumstances. A private ruling applies only to the taxpayer, facts, assumptions and scheme or
circumstances covered by the ruling. A material omission or misstatement of fact may affect whether
the ruling is binding. AIMS Australia Tax Accountants cannot guarantee that the ATO will accept an
amendment, allow an objection or issue a ruling in the terms requested.
Matters We Commonly Review
Amendments to prior-year Australian tax returns
Previously adopted residency positions requiring review
Potentially omitted or incorrectly reported foreign income
Rental property reporting requiring correction
CGT positions and schedules requiring review
ATO objection submissions
Applications for private rulings
Supporting chronology and evidence
Structured responses to ATO correspondence
Start with a Preliminary Enquiry
Provide a concise summary of your situation through the Initial Tax Enquiry Form. Do not include TFNs, passport numbers, bank account details or other highly sensitive identifiers.
