Your notice of assessment (NOA) is the statement the ATO issues after it processes your tax return. It shows your taxable income, the tax worked out on it, the credits for tax you've already paid, and whether you get a refund or owe tax. If your myGov account is linked to the ATO, it arrives in your myGov Inbox, and the ATO aims to process online lodgments within 12 business days. This guide walks through each line of an NOA, how to get a copy, when any tax is due and what to do if it looks wrong.
What is a Notice of Assessment?
A Notice of Assessment (NOA) is a formal document issued by the Australian Taxation Office (ATO) after you have filed your tax return. It outlines the ATO's assessment of your tax liability or refund for the relevant financial year. This assessment is based on the information you provided in your tax return, as well as any additional data the ATO has gathered from other sources.
To check the figures before your notice arrives, our tax return calculator estimates your tax and refund from your income, tax withheld and deductions.
What a notice of assessment looks like
An individual NOA follows the same order each year. The labels change slightly, but you will see these parts from top to bottom:
- Header details: your name, postal address, tax file number (TFN), the tax period ending (for example 30 June 2026), the date of issue and the ATO's reference number ("Our reference").
- Taxable income: your assessable income minus deductions, as assessed by the ATO.
- Tax on taxable income: the total tax at that year's rates.
- Less tax offsets: non-refundable offsets, such as the low income tax offset or the seniors and pensioners tax offset.
- Medicare levy and Medicare levy surcharge: the levy, plus any surcharge if you didn't hold appropriate private hospital cover.
- Study and training loan repayment: any compulsory HELP or other study loan repayment.
- Less credits: tax already paid during the year, such as PAYG withheld by employers and PAYG instalments.
- Excess private health reduction or refund, if it applies.
- Your result: the refund owed to you, or the amount you need to pay, with the due date and payment details.
Sometimes the ATO sends a statement of account with your NOA, for example if a refund was used to pay another debt or you lodged several years on the same day. Your payment details and due date are then on the statement of account.
When your NOA arrives and how to get a copy
If your myGov account is linked to the ATO, your NOA goes to your myGov Inbox and you get an email or SMS when it arrives. If you lodge on paper and aren't linked, it's posted to you. The ATO aims to process online and tax agent lodgments within 12 business days, and paper returns within 50 business days. See how long a tax refund takes.
How to get a copy of your notice of assessment
- In myGov: open your Inbox, or select the ATO, then My profile, Communication and History to find notices for earlier years. You can download each one as a PDF.
- Without myGov: phone the ATO on 13 28 61. Have your tax file number ready so they can confirm your identity, and they can post you a copy.
- Through your tax agent: a registered tax agent can get your NOA from the ATO for you, including for earlier years, and send it to you as a PDF.
Lenders usually ask for your last one or two notices of assessment when you apply for a home loan, so it's worth saving a PDF copy each year.
Understanding Your Tax Liability or Refund
The key information on your Notice of Assessment is the calculation of your tax liability or refund. This section will break down the various components that contribute to this figure:
Taxable Income
Taxable income is your assessable income minus your allowable deductions. Tax offsets aren't taken off your income. They reduce the tax worked out on it.
Tax on taxable income
Australia uses progressive tax rates. Your NOA shows the total tax on your taxable income, not each rate or threshold. You can check the figure against the ATO's tax rates for residents.
Tax offsets
Tax offsets reduce the tax you pay. Common ones are the low income tax offset and the seniors and pensioners tax offset. The low and middle income tax offset ended after the 2021–22 year. Deductions are different: they reduce your taxable income. See also our guide to the zone tax offset.
PAYG Withholding
If employed during the financial year, your employer would have withheld a portion of your income as pay-as-you-go (PAYG) tax. The NOA will show the total amount of PAYG tax that has been paid, which is then credited against your overall tax liability.
Tax Refund or Balance Due
Your NOA shows whether you get a refund or owe tax. Refunds are paid into your nominated Australian bank account. If the ATO has no valid bank details, it may send a cheque or hold the refund until you update them. If your refund is less than you expected, see why your tax refund may be low.
Reviewing Your Notice of Assessment
It's important to carefully review your Notice of Assessment to ensure that all the information is accurate and that you have claimed all eligible deductions and offsets. Here are some key things to look for:
Taxable Income
Verify that your reported income matches the information the ATO has on file. This includes wages, interest, dividends, and other income sources.
Deductions and Offsets
Ensure that all the deductions and offsets you claimed have been correctly applied. Double-check that you haven't missed any eligible claims.
Tax Calculations
Check that the tax on taxable income matches the rates for that year, and that your residency status is right.
PAYG Withholding
Confirm that the PAYG tax withheld by your employer(s) during the year has been accurately reflected in the assessment.
Payment or Refund
If you have a balance due, ensure the payment due date and instructions are precise. If you are entitled to a refund, verify that the correct amount has been calculated.
If you owe tax
Your due date is on your NOA. If you lodge your own return between 1 July and 31 October, payment is due by 21 November. If your assessment issues after 31 October, payment is due 21 days after it issues. If you use a tax agent, the due date on your NOA follows the agent's lodgment program. Interest can apply after the due date. If you can't pay in full, you may be able to set up a payment plan.
What to Do If You Disagree with Your Notice of Assessment
First compare your NOA with the return you lodged. If you made the mistake, such as a missed deduction, amend your return. Individuals generally have 2 years from the day after the NOA is given to them. If you disagree with the ATO's decision, you can lodge an objection:
- Check the details: work out exactly which figures you think are wrong.
- Gather evidence: receipts, statements and any ATO letters.
- Lodge an objection: most individuals have 2 years from the date they were given the assessment; others have 4 years. For an amended assessment, you have 60 days or the original time limit, whichever is later. See our ATO objection form guide.
- If you still disagree: you can apply to the Administrative Review Tribunal or appeal to the Federal Court.
The objection process has specific deadlines and requirements, so it's worth getting professional advice before you dispute your notice of assessment. Our tax advice for ATO disputes covers reviews, audits and objections, at our Chippendale office or by phone and video anywhere in Australia.
Keeping Track of Your Tax Records
To ensure a smooth tax filing process and facilitate the review of your Notice of Assessment, it's essential to maintain accurate and organized tax records throughout the year. This includes:
- Keeping copies of your tax returns and Notice of Assessments NOAs for at least 5 years
- Retaining receipts, invoices, and other documentation related to your income and deductions
- Tracking any changes to your personal or financial circumstances that may impact your tax obligations
By keeping track of your tax records, you'll be better equipped to understand your NOA, identify any issues, and ensure you're paying the correct amount of tax.
Conclusion
Your Notice of Assessment is a critical document that provides a comprehensive overview of your tax affairs for the financial year. By understanding the key components of the NOA and how to review it thoroughly, you can ensure that your tax obligations are accurately reflected and take appropriate action if discrepancies arise.
Remember, don't hesitate to seek professional tax advice if you have any questions or concerns about your Notice of Assessment. The team at Australia Wide Tax Solutions is always here to help you navigate the complexities of the Australian tax system and ensure you're making the most of your tax entitlements.
Common questions
How do I get help from the ATO?
Individuals can phone the ATO on 13 28 61. Have your NOA and a copy of your return ready. A registered tax agent can also get a copy of your NOA and check it for you. You can confirm an agent's registration on the Tax Practitioners Board register at tpb.gov.au.
Where is the reference number on my NOA?
It's in the header, labelled "Our reference". Quote it if you contact the ATO about your assessment. It's different from your tax file number, and from the payment reference number (PRN) you use to pay a tax debt.
When should I use a registered tax agent?
Consider a registered tax agent if you have several income sources, business income, rental property, capital gains or overseas income. If you engage an agent before 31 October, they can usually lodge later than 31 October. See our tax return service, or late tax returns if you're behind.
Can I get a notice of assessment without lodging a return?
No. The ATO only issues an NOA after it processes a tax return. If you haven't lodged for a year, there's no NOA for that year, so lodging the return comes first. If you're behind, see our late tax returns service.
Why is my refund less than my NOA shows?
If you owe a tax debt from an earlier year, or certain other government debts such as child support, the ATO can use your refund to pay it first. Your NOA is still correct, and you'll usually get a statement of account showing where the money went.
What's the difference between a notice of assessment and a statement of account?
Your NOA shows the result of one year's tax return. A statement of account lists your transactions with the ATO over time, such as payments, refunds, debts and interest.
