• 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

    Making an adjustment

    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

    You must make an adjustment when you use the fuel for a different purpose than the one you intended at the time you acquired, imported or manufactured it, resulting in a change to your entitlement – that is, your entitlement was correct at the time you acquired the fuel and made a claim, but your actual use of the fuel later changed.

    If you must make an adjustment, you should account for it in the period you actually use the fuel for another purpose.

    Example: Adjustment

    Mia is a primary producer and is exempt from the carbon charge for fuel used in off-road agricultural activities. On 1 September 2012, she acquires 10,000 litres of diesel to use in her combine harvester. The full fuel tax credit rate for diesel is 38.143 cents per litre, so Mia claims fuel tax credits of $3,814 on her BAS for the quarterly tax period ending 30 September 2012.

    During November, Mia uses 1,000 litres of the diesel in her one-tonne utility that she uses for driving to and from town. Because she is not entitled to claim fuel tax credits for this fuel (because it is used in a vehicle with a GVM of 4.5 tonne or less travelling on public roads), Mia must make a fuel tax credit adjustment on her next BAS.

    End of example

    Fuel used to power auxiliary equipment of a heavy vehicle

    Special rules apply if you are amending previous fuel tax credit claims for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road, if both the following apply:

    • you previously claimed for liquid fuels (such as, diesel or petrol) using a fuel tax credit rate that was reduced by the road user charge, or you didn't claim for gaseous fuels because the road user charge reduced your entitlement to nil
    • the amendment is within the time limits.
      Last modified: 19 Sep 2014QC 41272