If you receive a refund from the Services Australia income compliance
program, you or your tax agent do not need to take any action for tax
purposes. That is:
 you will not be taxed on this amount

 you should not include it in your tax return
 you do not have to submit an amendment for a prior year return.
Submitting an amendment may affect your assessable tax income and any
repayment amounts. If you need to lodge an amendment for other
purposes, contact us or your tax agent for assistance.