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.
How to make an adjustment if the quantity of fuel you claimed for later changed.
- Write to us at:
Australian Taxation Office
PO Box 3007
PENRITH NSW 2740