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Adjusting fuel tax claims

Make adjustments and corrections for fuel tax credits on subsequent business activity statements in certain conditions.

Last updated 3 April 2017

You may need to change an amount of fuel tax credits you have claimed by making an adjustment. You need to make an adjustment if your entitlement changes because you have used the fuel for a different purpose than you intended at the time you acquired, imported or manufactured it.

Amounts that decrease your entitlements should be reported at label 7C. Amounts that increase your entitlements should be reported at label 7D

When calculating the dollar amount of your adjustment, you need to apply the fuel tax credit rate that applied at the time you made the original claim.

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