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  • Adjustments and errors

    An adjustment is needed when you have already claimed fuel tax credits based on your intention to use that fuel in a certain way but you actually use it differently, resulting in a change to your fuel tax credit entitlement.

    You make an error and need to correct it when the fuel tax credit amount you claimed on your activity statement was not correct at the time you lodged it. This is because you made a mistake – such as clerical or transcription errors or claiming for fuel not eligible for fuel tax credits.

    If you forget to claim fuel tax credits or delay claiming fuel tax credits, this is not considered an error or adjustment. It is considered to be omitted fuel.

    See also:

      Last modified: 31 Mar 2021QC 18882