• 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

    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

    A mistake generally means you have claimed fuel tax credits on a BAS when you were not entitled to, or when you were entitled to a different amount.

    Mistakes might be the result of a preparation error. For example, you may have:

    • transcribed the wrong final figure into fuel tax credit label 7D
    • worked out your entitlement using the wrong fuel tax credit rate
    • claimed all of the fuel you acquired, instead of just the portion of fuel that is eligible – for example, you may have claimed for the fuel used in all your vehicles instead of just the heavy vehicles.
    Attention

    Special rules apply if you are correcting previous fuel tax credit claims for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road, if you either:

    • used the rate for liquid fuels in heavy vehicles travelling on public roads – which is reduced by the road user charge
    • did not claim for duty paid gaseous fuel because the road user charge exceeded the credit for the fuel used in the auxiliary equipment.

    For correcting previous claims in a BAS for fuel used to power auxiliary equipment of a heavy vehicle travelling on a public road, refer to Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.

    End of attention

    Example: Mistake

    When Michelle was working out her quarterly BAS, she realised that when she had completed her previous BAS, she had wrongly claimed fuel tax credits for the fuel she used in the ute she drives on public roads. This meant her calculations were wrong and she had entered the wrong amount at label 7D on her BAS.

    Michelle works out that she had accidentally over claimed $70 in fuel tax credits, so she includes the $70 at label 7C on her current BAS.

    End of example

    In some circumstances, you can correct mistakes on your current BAS, but there are rules and limits about when you can do this.

    Further information

    For more information about the rules and limits when correcting mistakes, refer to Fuel tax credits – making adjustments and correcting errors (NAT 15681).

    End of further information
      Last modified: 18 Jul 2013QC 26645