• 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

    Correcting an error

    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

    An error generally means you have claimed fuel tax credits on a BAS when you were not entitled to (debit error), or when you were entitled to a greater amount (credit error).

    Errors might be the result of a preparation error – for example, you may have:

    • transcribed the wrong final figure into fuel tax credit label 7D
    • worked out your entitlement using the wrong fuel tax credit rate
    • claimed all of the fuel you acquired, instead of just the portion of fuel that is eligible – for example, you may have claimed for the fuel used in all your vehicles, instead of just the heavy vehicles.

    Example: Debit error

    When Michelle was working out her quarterly BAS, she realised that when she had completed her previous BAS she had wrongly claimed fuel tax credits for the fuel she used in the ute she drives on public roads. This meant her calculations were wrong and she had entered the wrong amount at label 7D on her BAS.

    Michelle works out that she had accidentally over-claimed $70 in fuel tax credits, so she includes the $70 at label 7C on her current BAS.

    End of example

    In some circumstances, you can correct errors on your current BAS, but there are rules and limits about when you can do this.

    Find out more

    For information about the rules and limits when correcting errors, refer to Fuel tax credits – making adjustments and correcting errors.

    End of find out more
      Last modified: 19 Sep 2014QC 41272