---
title: "Prepare a voluntary disclosure to the tax office"
url: "https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office"
type: "task"
site: "AI Law Framework"
id: "A26-X20261018-2"
practice_area: "Taxation"
tier: "yellow"
lawyer_review: "required"
last_reviewed: "2026-10-22"
---

# Prepare a voluntary disclosure to the tax office

> From the client’s records and the error identified, set out each incorrect statement, the period, the corrected figure and the shortfall calculation, and draft the disclosure in the ATO’s approved form for the lawyer…

Canonical page: https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office  
Last reviewed: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

| Fact | Value |
| --- | --- |
| Practice area | [Taxation](https://ailawframework.com/practice/taxation.md) |
| Human involvement | Yellow: Lawyer and AI draft together |
| How AI is used | From the client’s records and the error identified, set out each incorrect statement, the period, the corrected figure and the shortfall calculation, and draft the disclosure in the ATO’s approved form for the lawyer to rework. |
| What the lawyer must review | The lawyer decides whether and when to disclose (and the effect of any examination notice already received), checks every figure, settles the explanation of how the error arose, and confirms the client approves what is disclosed. |
| Written for / versions | 1 jurisdiction versions below |

## Checking plan

**Line-by-line review**

Review the complete output at the level of each line, paragraph or clause; check facts, meaning and omissions.

- What the AI does: From the client’s records and the error identified, set out each incorrect statement, the period, the corrected figure and the shortfall calculation, and draft the disclosure in the ATO’s approved form for the lawyer to rework.
- What the lawyer does: The lawyer decides whether and when to disclose (and the effect of any examination notice already received), checks every figure, settles the explanation of how the error arose, and confirms the client approves what is disclosed.
- Who reviews: Responsible lawyer with competence in the matter
- Basis: Practical workflow informed by the linked primary sources; the traffic light and working checks are editorial guidance, not a court classification.
- Why: The level reflects what the work is, the consequence of an error, and how much of the output the lawyer must independently re-derive.

## Checks the lawyer makes

1. Confirm client tax file numbers, ATO correspondence and financial records go only into a tool approved for client tax data, and that privileged advice is not uploaded where privilege could be lost.
2. Recalculate each shortfall from the records.
3. Confirm whether the ATO has notified an examination and when.
4. Confirm the client has approved the disclosure in writing.

## Notes

- These are suggested working checks. Confirm the required checking with the responsible lawyer before work starts; the checking approach does not establish permission to use AI.

## Sources

- [ATO, Liability and penalties for voluntary corrections (voluntary disclosures)](https://www.ato.gov.au/forms-and-instructions/voluntary-disclosures-approved-form/liability-and-penalties-for-voluntary-corrections) (checked 2026-10-18)

## Jurisdiction versions

| Jurisdiction | Level |
| --- | --- |
| [United States](https://ailawframework.com/practice/taxation/prepare-a-voluntary-disclosure-to-the-tax-office/united-states.md) | Red |

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*