For ATO information about how APRA-regulated superannuation funds can make a voluntary disclosure about, go here
Note that this information applies only to APRA-regulated funds. Self-managed super funds (SMSFs) need to provide an amended SMSF Annual Return to advise the ATO of any changes in their reporting.
SMSFs need to amend the return using the form Completing the self-managed super fund annual return (NAT 71226). Let the ATO know it is an amendment by checking 'Yes' at question 5.