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Amending fuel tax credit claims for non-business

How to correct an error or make an adjustment in your fuel tax credit claim if the quantity of fuel has changed.

Last updated 8 October 2023

Making adjustments to your claim

You need to make an adjustment if the quantity of fuel you claimed for fuel tax credits 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.

How to amend your claim

You can amend your claim through Online services for individuals and sole traders (accessed through myGov):

  • select Tax, then Lodgments, then Reports and forms
  • select Fuel tax credit non-GST
  • locate the claim you wish to amend and select amend (note – you can only amend a claim that is finalised)
  • complete all mandatory fields and review the information
  • tick the Declaration box and select Submit.

You can also amend your claim:

You may incur a penalty if you claim more fuel tax credits than you are entitled to.

You may also incur a general interest charge (GIC) if you have:

  • made an adjustment that decreases the amount of fuel tax credits you are eligible to claim and you became aware of the need for the adjustment in an earlier period
  • made an error.

If you receive an overpayment of fuel tax credits, the overpaid amount should be treated as tax that is due. This means that you must repay the overpayment plus any penalties and GIC owing from the date of the overpayment.

If you make a genuine error and let us know, we may adjust any penalties that apply.