The Amendment Details Schedule allows the tax agent to describe the reasons for the amendment, the amendment type (ATO error or taxpayer error) and indicates the amendment number (1-9). When lodged, the electronic amendment comprises a re-transmission of:
the income tax return with amended information and re-calculated values and
new schedules and
a new Amendment Details schedule.
Amendment details must be included in each transmission of an amended return. A maximum of nine amendments may be lodged electronically in any tax year for each tax return i.e. the first amendment, and up to eight subsequent amendments.
Each subsequent amendment requires a new amendment details schedule with a reason for the amendment and the next amendment number in sequence.
The amendment details cannot be changed by a subsequent amendment. See Amending Lodged Returns for more information.