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