Agree, but ATO instructed us to amend instead - so that appears to be current policy.
Cancellation has been applied to fraudulent amendments, but not originals.
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Thanks for the response......I am just concerned that if the client is entitled to a refund for example of $5,000.00 on the Amended Return and they balance this against the fraudulent original return where there was a $3,000 refund issued, our client will then only receive the difference, correct? The client is then essentially out of pocket.....I guess the other option would then be to lodge an objection to the original Tax Return/Notice Of Assessment issued?