ato logo

Fuel tax credits

How to change your fuel tax credits claim for a previous business activity statement (BAS) period.

Last updated 26 October 2016

In claiming fuel tax credits, you may have made a mistake on a previous activity statement, or used the fuel in a different way than you originally intended, or found a processing error that we've made.

You can generally correct errors and make adjustments on your current activity statement when you find the error or become aware of the need for an adjustment.

There are no restrictions on making adjustments, but some conditions apply when correcting errors. If you don't meet these you'll need to revise the activity statement on which the error was made (see Revising an earlier activity statement).

If you don't claim fuel tax credits on an activity statement, see Fuel scheme claims.


You will have made a mistake and need to correct it when the fuel tax credit amount you claimed on your activity statement was not correct at the time you lodged it. For example, you may have made a clerical or transcription error or claimed for fuel not eligible for fuel tax credits.


An adjustment is needed when you've already claimed fuel tax credits based on your intention to use that fuel in a certain way but actually use it differently, resulting in a different fuel tax credit amount. Making an adjustment may increase or decrease your fuel tax credit amount.

See also

Correcting our errors

We can make errors processing your activity statement – for example, it may scan incorrectly or we may make a keying mistake. If you think we've made an error, contact us by phone.

Unclaimed credits

If you forget to claim fuel tax credits that you are entitled to or delay claiming fuel tax credits, this is not considered a mistake or adjustment. You can claim these credits on your current activity statement provided you're within the four-year time limit.

When claiming a fuel tax credit for an earlier period you must work out the amount using the rate that applied at the time you acquired the fuel.