Notice of Assessment (NOA)
An official ATO document confirming the outcome of your tax return, showing tax payable or refundable.
A Notice of Assessment (NOA) is an official document issued by the ATO after processing your tax return. It summarises your taxable income, tax payable, any offsets applied, Medicare levy, and whether you have a tax debt or are entitled to a refund. The NOA is your proof that your tax return has been assessed.
The NOA is important beyond just tax — lenders often require your most recent NOA as proof of income when applying for a home loan. Centrelink may also request it for income-tested benefits. You should keep your NOAs for at least 5 years (the standard review period), as the ATO can amend assessments within this window.
If you disagree with your NOA, you can request an amendment through myGov or your tax agent, usually within 2 years for individuals (4 years in some cases). You also have the right to object to the assessment and, if unsatisfied, seek external review through the AAT.
How it works
A Notice of Assessment is the official document the ATO issues after it has processed your tax return, setting out your taxable income, the tax calculated on it, any offsets applied, and whether you owe money or are owed a refund. It's the formal confirmation that your return has actually been assessed — not just received — and it becomes the authoritative record of that year's outcome. You'll usually receive it through your myGov inbox or the ATO app shortly after lodging.
Beyond tax itself, the NOA is the document lenders typically ask for as proof of income when you apply for a home loan, and Centrelink may request it to verify income for income-tested payments. Because of this dual role, it's worth keeping every NOA you receive rather than treating it as disposable paperwork once tax season is over — you may need to produce an old one years later for an unrelated purpose.
The ATO can generally amend an assessment within a two-year review period for most individuals, extending to four years in some cases, so an NOA isn't necessarily the final word if new information comes to light. You have the same window to request an amendment yourself if you spot an error or forgot a deduction. Keep your NOAs for at least five years, matching the standard period the ATO can go back and review an assessment.
Example: the amendment window after an NOA
Your Notice of Assessment is issued on 20 August 2026, confirming your tax outcome for the financial year just ended. A few months later, in November, you realise you forgot to claim a work-related deduction that would have reduced your tax bill.
Because the standard amendment period for individuals is two years from the date of the NOA, you have until roughly 20 August 2028 to lodge an amendment request and claim the missed deduction. Waiting until after that window closes generally means the deduction is lost for that year, which is why it's worth reviewing an NOA against your own records soon after it arrives rather than filing it away.
Related Terms
Tax Return
An annual form lodged with the ATO reporting your income, deductions, and tax payable or refundable for the financial year.
ATO (Australian Taxation Office)
The government agency responsible for administering Australia's tax and superannuation systems.
Taxable Income
Your assessable income minus allowable deductions — the figure used to calculate your income tax.
myTax
The ATO's free online tool for individuals to prepare and lodge their own tax return through myGov.