---
title: "Amendment period diary for an individual or a sole trader"
url: "https://ailawframework.com/precedents/taxation/amendment-period-diary"
type: "precedent"
site: "AI Law Framework"
id: "a26-amendment-period-diary"
area_id: "A26"
kind: "checklist"
ai_level: "yellow"
version: 1
task_ids: ["A26-X20261018-4"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/taxation/amendment-period-diary  
Law stated as at: 2026-10-22

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

## Key facts

- Kind: Checklist. Steps or checks to work through and tick off.
- Practice area: [Taxation](https://ailawframework.com/precedents/taxation.md)
- Jurisdictions: Australia
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the authority it cites, for Australia.

## 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

- [Diarise the amendment period for each assessment on the file](https://ailawframework.com/practice/taxation/diarise-the-amendment-period-for-each-assessment-on-the-file.md)

## 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

## Authorities

- [Australian Taxation Office, Time limits on tax return amendments (last updated 24 April 2026): two years for individuals, and two or four years for sole traders, starting the day after the notice is sent](https://www.ato.gov.au/individuals-and-families/your-tax-return/amend-your-tax-return/time-limits-on-amendments)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/taxation/amendment-period-diary and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

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