• Attention

    Warning:

    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Mistakes

    A mistake on your BAS is different to an adjustment as described in the previous section.

    A mistake occurs when your BAS was not correct when you lodged it. If you realise you have made a mistake on a BAS you must correct it.

    You may need to increase your fuel tax credits – for example, where you used a lower fuel tax credit rate than you were entitled to.

    You may need to decrease your fuel tax credits if you have:

    • made clerical errors – for example, you double-counted some fuel purchases
    • over calculated your eligible quantity of fuel
    • used a higher fuel tax credit rate than you were entitled to
    • claimed fuel tax credits for all fuel acquisitions, instead of only those intended for use in an eligible activity.

    If you meet the rules for correcting mistakes (see below), you can correct a mistake by doing either of the following:

    • increasing your fuel tax credit entitlement in your total at label 7D (Fuel tax credit) on your current BAS
    • decreasing your fuel tax credit entitlement in your total at label 7C (Fuel tax credit over claim) on your current BAS.
      Last modified: 23 Jul 2013QC 35869