ATO notice of assessment explained: what each part means

What a notice of assessment is

After you lodge your tax return, the Australian Taxation Office (ATO) processes it and issues a notice of assessment, or NOA. The ATO describes it as the statement explaining how your tax assessment was calculated.

It answers the question most people care about, refund or bill, but it also confirms the figures the ATO used. That's why the ATO asks you to check everything is correct when you receive it.

How it reaches you

If your myGov account is linked to the ATO, the ATO says your notice of assessment and tax receipt go to your myGov Inbox, and myGov sends you an email or SMS saying you have mail. If you aren't linked, the notice comes by post.

Read the notice inside myGov after signing in directly at my.gov.au. The ATO's scam guidance says the ATO and myGov will never send an SMS or email with a link to access online services, so a "your assessment is ready, click here" message with a link is a warning sign.

What's on the notice

The ATO lists these parts:

1. Tax on your taxable income. What you owe for the year, based on your taxable income.

2. Credit for tax already paid. Mostly tax your employer withheld from your pay during the year.

3. The result. The tax you need to pay, or the refund you'll receive.

4. Private health insurance. Any excess private health reduction or refund, if it applies.

5. Payment advice and due date. Included if you have a bill.

A tax receipt usually arrives with the original notice. It shows how your taxes are allocated across categories of government spending. It's information only and isn't part of the assessment.

Sample (synthetic): Tax on your taxable income: $14,210.00. Less credits for tax withheld: $14,950.00. Your refund: $740.00.

Check it against your return

Lay your copy of the return next to the notice:

• Does the taxable income match what you lodged?

• Do the tax withheld credits match your income statements?

• If you have private health insurance, does that line look right?

• If there's a bill, is the due date clear?

A difference doesn't always mean an error. Sometimes the ATO has adjusted a figure. If the notice doesn't explain a difference, ask the ATO before assuming anything.

If you owe tax

The notice includes payment advice and the due date. For 2026 returns, the ATO's guidance says that if you lodge your own return on time, any tax bill is due on the later of 21 November 2026 or 21 days after you receive your notice of assessment. If a registered tax agent lodges for you, different dates can apply, so check the date on your notice.

The ATO says interest can apply to amounts still owing after the due date. If you can't pay on time, it says to act quickly and contact it, and you may be eligible for a payment plan.

If something is wrong

Amend your return

If you made a mistake or left something out, you can request an amendment. The ATO says you need to wait until your original return has been processed. You can make more than one amendment request within the review period.

The review period

The ATO has a set period to review your return and change the tax on your notice, up or down. The ATO says this period is normally 2 years and can be 4 years in certain circumstances. For individuals, it starts the day after the notice of assessment is sent to you.

The ATO gives an example: if myGov emails you on 3 November 2026, you have until 4 November 2028 to request an amendment, assuming the 2-year period applies.

Object

If you disagree with the assessment rather than having made a mistake, you can lodge an objection. The ATO says objections generally must be lodged within the same 2-year or 4-year period. If you're out of time to amend, an objection may be the route, and the ATO says you can ask for an extension of time to object in some circumstances.

Statement of account

Sometimes a separate statement of account arrives. The ATO sends one when your account balance differs from the result of your assessment. Read both together, since the amount you actually owe or receive can differ from the notice.

Questions to ask the ATO

If a figure doesn't make sense, call the ATO with your notice and return in front of you. Useful questions:

• Which figure did you change, and what information was the change based on?

• Is any part of my refund being kept, and why?

• Does my statement of account show a different balance, and what makes up the difference?

• What is the exact due date for this bill, and can I set up a payment plan?

• If I amend my return, will the review period start again?

Write down the date of the call, who you spoke to, and what they told you.

Keep it

Keep each notice of assessment with that year's records. If the ATO amends your assessment within the review period, you'll want the original to compare with.

Watch for fake notices

Scammers copy ATO branding. If you're unsure whether a message about your assessment is genuine, the ATO says not to reply and to call it on 1800 008 540. Genuine ATO emails come from addresses ending in ato.gov.au.

Get your notice explained in plain English

When the numbers on your notice don't match what you expected, EasyToDecode, launching soon, will read your own notice, quote the taxable income, credits, result and due date, and list the questions to ask the ATO. See how it works or join the waitlist to hear when it opens.