• Making adjustments and correcting errors

    If you have made an error, such as a calculation error, or need to make an adjustment on a submitted claim form, you can write to us.

    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.

    Next step:

    • Write to us at:
      • Australian Taxation Office
        PO Box 3007
        PENRITH NSW 2740
       

    Your letter must be signed by you or a person authorised to act on your behalf and must contain:

    • your name and contact details
    • your excise identification number (EIN), tax file number (TFN) or Australian business number (ABN)
    • the start and end date for the return period
    • For adjustments, include:
      • the quantity of eligible litres (or kilograms) for each fuel type and activity before the adjustment
      • the quantity of the adjustment in litres (or kilograms) for each fuel type and activity for the period.
       
    • For errors, include:
      • the fuel type and activity that the error occurred with
      • the quantity of eligible litres (or kilograms)
      • the reason for the error.
       

    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: 03 Apr 2017QC 44543