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    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Fuel tax credits – making adjustments and correcting mistakes before 10 May 2013

    About this guide

    Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention
    This guide is for historical reference only. It is available only as a reference to guidelines that you may have used previously. You should not use this guide to make changes to fuel tax credit claims on or after 10 May 2013.
    For current information about correcting fuel tax credit claims on your business activity statement, refer to Fuel tax credits – making adjustments and correcting errors.

    This guide explains how to change your claim for fuel tax credits on your business activity statement (BAS). It explains:

    • the difference between adjustments and mistakes
    • the types of adjustments and how to make them
    • how to correct a mistake.

    You cannot claim fuel tax credits on your BAS if you are either:

    • a householder using fuel for domestic electricity generation
    • a non-profit organisation operating emergency vehicles or vessels and not registered, or required to be registered, for goods and services tax (GST).

    While the information in this guide is still relevant to you, you must claim fuel tax credits on your Fuel tax credits claim form rather than a BAS.

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      Last modified: 23 Jul 2013QC 35869