Checklist · Taxation
Amendment period diary for an individual or a sole trader
A diary of the amendment period the Australian Taxation Office states for an individual, generally two years, and for a sole trader, two or four years depending on the income year.
- Kind
- Checklist. Steps or checks to work through and tick off.
- Where it applies
- Australia
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the authority it cites, for Australia.
- Version
- 1
- Source
- Written for this library
When to use it
Use when a notice of assessment issues to an individual or a sole trader and the file needs a last day to request an amendment. Company and superannuation periods are on a page that was not opened.
Used for these tasks
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may enter the day after the notice was sent and add the period the page states for that taxpayer; the lawyer decides whether the taxpayer is an individual or a sole trader and whether an objection is required instead.
AI may
- Read the date on the notice or the myGov email and enter the next day as the start
- Add two years, or four years for a sole trader from 2024–25, as this page states
- List a second amendment request that is still inside the same period
AI must not
- Must not apply this diary to a company, a trust, a partnership or a superannuation fund
- Must not decide that fraud or evasion has occurred, or that the Commissioner can amend out of time
- Must not draft the amendment or the objection
The lawyer checks
- The taxpayer is an individual, or a sole trader, and the income year is matched to the two-year or four-year rule
- The start date is the day after the notice was sent, not the day it was read
- A request that would fall outside the period is routed to an objection, including where the client wants to dispute the facts or the law
- More than one amendment inside the period is allowed, and the request is sent early enough to be processed
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
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