Making adjustments and correcting errors

How to make adjustments and correct errors for fuel tax credits on your business activity statement (BAS).

Overview
The difference between making an adjustment and correcting an error.

Adjustments
The BAS labels to complete when making an adjustment, plus types of adjustments and examples.

Errors
What an error is and how you can correct it.

Records you need to keep
Understand your record keeping obligations if you claim fuel tax credits.

Penalties and interest charges
When you may be liable to pay a penalty or general interest charge (GIC).