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  • Errors

    An error occurs when you made a mistake in working out your fuel tax credit claim on an earlier business activity statement (BAS).

    If you realise you have made an error on an earlier BAS, you must correct it. You need to work out the amount that has been either:

    • over claimed (you claimed more fuel tax credits than you were entitled to), or
    • under claimed (you claimed less fuel tax credits than you were entitled to – for example, you used a lower rate than you were entitled to).

    When you over claim, this is called a debit error – see how to correct a debit error. A debit error can occur if you: 

    • made clerical errors – for example, double counting some fuel purchases
    • over-calculated your eligible quantity of fuel
    • used a higher fuel tax credit rate than you were entitled to
    • claimed fuel tax credits for all the fuel you acquired, instead of only the fuel intended for use in an eligible activity.

    When you under claim, this is called a credit error – see how to correct a credit error.

    If you made multiple errors in a reporting period, you must treat each error individually when determining if it can be corrected and how to correct it.

    You cannot correct a fuel tax credit error more than once.

    For more information on correcting fuel tax errors, see FTE 2013/1 Fuel Tax: Correcting Fuel Tax Errors Determination 2013

      Last modified: 19 Jan 2023QC 18882