A notice of proposed assessment (NOPA) is a preliminary document from the Australian Taxation Office (ATO) outlining proposed changes to your tax assessment before they become final. It gives you a chance to review and object to the changes.
The ATO sends a NOPA when it identifies discrepancies in your tax return or activity statement. This notice details proposed adjustments to your assessable income, deductions, or credits. You have 60 days from the date on the notice to respond.
Notice of proposed assessments typically fall into two categories:
The ATO uses NOPA to correct errors, update records, or reflect new information. Common triggers include:
To object to a NOPA, submit a formal objection to the ATO within 60 days. Include:
Submit objections online via the ATO portal, by mail, or through a registered tax agent. The ATO will review your objection and issue a decision within a set timeframe.
I once helped a client dispute a NOPA for unreported income. The ATO had mismatched their bank deposits with reported income. By providing detailed records of personal loans and family support, we successfully reduced the proposed adjustment by 40%. Always keep thorough records to support your position.