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  • Errors

    An error occurs when you made a mistake in working out your fuel tax credit claim on an earlier 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 over claimed or under claimed.

    A credit error means you claimed less fuel tax credits than you were entitled to – for example, you used a lower rate than you were entitled to.

    A debit error means you claimed more fuel tax credits than you were entitled to. It 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.

    If you did not make an adjustment in the BAS period in which you become aware an adjustment was required, it becomes an error.

    If you made multiple errors in a BAS 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.

    See also:

    • FTE 2013/1 Fuel Tax: Correcting Fuel Tax Errors Determination 2013
      Last modified: 28 Feb 2019QC 18882