Fuel tax credits - making adjustments and correcting mistakes

This guide is for businesses claiming fuel tax credits.

About this guide

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 either: 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 must claim fuel tax credits on your Fuel tax credits claim form rather than a BAS.

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