"I have discovered that, while amended “P”, “T”, “C” or “F” returns can be lodged as attachments through the Tax Agents Portal (as preferred by the ATO), there is no provision/subject selection to lodge amended Individual returns via the Portal. Hence Individual Returns with capital gains or only C/Fwd Capital Losses from previous years & no activity for the year being amended, have to be lodged by snail mail and presumably get scanned and redirected manually from within the ATO.
I had a most ridiculous situation where an amended “I” return could not be lodged electronically because the taxpayer had brought forward/carried forward Capital Losses of a whopping $163. It would have been more cost effective to forfeit the C/Fwd Capital Losses than lodge a correct return.
How wasteful & frustrating. I implore you, on behalf of all members, to put pressure on the ATO to lift their game."