Fuel tax credits - making adjustments and correcting mistakes

Overview

This guide is for businesses claiming fuel tax credits.

Access the full portable document format (PDF) version of the Fuel tax credit - making adjustments and correcting mistakes (NAT 15681, 113KB) here. To order a printed copy, take note of the NAT number – NAT 15681 - and select Online publications ordering service or phone the Publications Distribution Service on 1300 720 092.

This guide explains how to change your claim for fuel tax credits on your business activity statement (BAS). It explains:

• the difference between adjustments and mistakes
• the types of adjustments and how to make them
• how to correct a mistake.

You cannot claim fuel tax credits on your BAS if you are: a householder using fuel for domestic electricity generation   a non-profit organisation operating emergency vehicles or vessels and not registered (or required to be registered) for goods and services tax (GST). While the information in this guide is still relevant to you, you need to claim fuel tax credits on the Fuel tax credits claim form rather than a BAS.

For more information, refer to Fuel tax credits - domestic electricity generation and non-profit emergency vehicles or vessels (NAT 15621).

Last Modified: Friday, 13 November 2009