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  • Making adjustments and correcting errors

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

    The difference between making an adjustment and correcting an error.

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

    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).

      Last modified: 19 Jan 2023QC 18882