Making adjustments and correcting errors

How to make adjustments and correct errors for fuel tax credits on your business activity statement (BAS).

Last updated 8 October 2023

Overview

The difference between making an adjustment and correcting an error.

The BAS labels to complete when making an adjustment, plus types of adjustments and examples.

What an error is and how you can correct it.

Understand your record keeping obligations if you claim fuel tax credits.

When you may be liable to pay a penalty or general interest charge (GIC).

QC18882