If you've already claimed fuel tax credits based on your intention to use the fuel in a certain way but actually use it differently, then you will need to make an adjustment to your BAS.
- If you claimed fuel tax credits but you actually used more fuel than intended - this would increase your fuel tax credit amount. This should be reported at label 7D.
- If you use less fuel than originally intended, or you've claimed fuel tax credits for fuel that's subsequently been lost, stolen or otherwise disposed of - your entitlement would decrease. This should be reported at label 7C.
When calculating the dollar amount of your adjustment, you need to apply the fuel tax credit rate that applied at the time you made your original claim.
An adjustment is needed when you have already claimed fuel tax credits and the way you intended to use the fuel changed.