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  • Amending fuel tax credit claims for non-business

    If you have made an error, such as a calculation error, or need to make an adjustment on a submitted claim form, you can use our online services.

    An adjustment needs to be made if the quantity of fuel you claimed fuel tax credits for, later changed. For example, you:

    • used fuel for a different purpose than originally intended which changed your entitlement
    • used less fuel for an eligible use than originally intended
    • claimed for fuel and it was later lost, stolen or otherwise disposed of – decreasing your fuel tax credit entitlement.

    If your adjustment reduces the quantity of fuel, you must:

    • end your return period within 90 days of becoming aware of the adjustment
    • lodge that claim with us within 21 days of the end of the return period.

    How to amend your claim

    The easiest way to adjust your Fuel tax credit - non-business claimants form is by using our online services for individuals and sole traders (accessed through myGov):

    • select Lodgments then Client forms
    • select Fuel tax credit non-GST then amend on the relevant period
    • complete all mandatory fields and review the information
    • tick the declaration box and select Submit.

    You can also amend your claim:

    You may incur a penalty if you claim more fuel tax credits than you are entitled to.

    You may also incur a general interest charge (GIC) if you have:

    • made an adjustment that decreases the amount of fuel tax credits you are eligible to claim and you became aware of the need for the adjustment in an earlier period or
    • made an error.

    If you receive an overpayment of fuel tax credits, the overpaid amount should be treated as tax that is due. This means that you must repay the overpayment plus any penalties and GIC owing from the date of the overpayment.

    If you make a genuine error and let us know, we may adjust any penalties that apply.

    Last modified: 01 Jul 2022QC 44543