• Making adjustments

    An adjustment needs to be made if the quantity of fuel you claimed fuel tax credits for later changed. For example, you:

    • used fuel for a different purpose than originally intended which changed your entitlement
    • used less fuel for an eligible use than originally intended
    • claimed for fuel and it was later lost, stolen or otherwise disposed of – decreasing your fuel tax credit entitlement.

    If your adjustment reduces the quantity of fuel, you must:

    • end your return period within 90 days of becoming aware of the adjustment
    • lodge that claim with us within 21 days of the end of the return period.

    If your adjustment increases your eligible quantity, write to us and provide:

    • your name and contact details
    • your excise identification number (EIN), tax file number (TFN) or Australian business number (ABN)
    • the start and end date for the return period
    • the quantity of eligible litres (or kilograms) for each fuel type and activity before the adjustment
    • the quantity of the adjustment in litres (or kilograms) for each fuel type and activity for the period.

    Next steps:

    • Write to us at:

      Australian Taxation Office
      PO Box 3007
      PENRITH NSW 2740
    Last modified: 26 May 2015QC 44543