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Fuel tax credits letter

What to do if you get a fuel tax credit letter from us and you disagree with the details we provide.

Last updated 29 June 2023

Receiving your letter

We may send a letter if the total fuel tax credits you claimed on your business activity statements (BAS) during the income year don't match the amount you included on your tax return.

The letter will include a schedule showing the relevant information from your tax return compared with information we hold.

What you need to do

You need to review the schedule and compare the information it contains with your records. You can then determine if you agree or disagree with this information.

If you have a question, phone us on 1300 768 912 and select option 3 between 8:00 am and 6:00 pm, Monday to Friday. Quote the reference number found at the top right of your letter when you contact us.

Fuel tax credits schedule – sample

Below is a sample fuel tax credits schedule. Keep in mind that your schedule will contain your details and may not look exactly like this one.

Use the definitions to help you understand your schedule.

Sample fuel tax credits schedule

Fuel tax credits schedule for the year ended 30 June 2023

Schedule labels

Amount

Total fuel tax credits claimed on your BAS

$7,450

Assessable government industry payments included on your tax return

$0

Difference

$7,450

Schedule definitions

The following definitions will help you understand your schedule:

  • Total fuel tax credits claimed on your BAS – The total amount of fuel tax credits you included on your business activity statements (BAS) during the financial year.
  • Assessable government industry payments included on your tax return – The amount you declared for fuel tax credits and other taxable government grants on your tax return.
  • Difference – The difference between the amount you declared on your tax return and the amount we calculate.

If you agree

If you agree with our information, you don’t need to do anything. We'll send you an amended notice of assessment 28 days after the date shown on your letter. If you have a myGov account linked to ATO online services, we'll send your amended notice to your myGov inbox.

Once you receive your amended notice of assessment, you'll need to pay any amounts you owe us by the due date.

If you disagree

If you disagree with the details reported, you need to let us know before the due date noted in your letter. You can contact us by either:

Be aware that the internet isn't a secure environment. We don't control the path of inbound and outbound emails. If you choose to communicate with us by email, the privacy of your personal information can't be guaranteed.

Once we’ve assessed your response, you’ll receive an amended notice of assessment. The case officer reviewing your supporting documents may contact you if we require additional information.

If we don't receive a response from you within 28 days of your letter's date of issue, we’ll automatically amend your tax return using the information we have. You’ll then receive an amended notice of assessment.

Supporting documents

If you disagree with information contained in the letter from us about your fuel tax credits, we may ask you to provide one or more of the following supporting documents:

  • working papers showing where your fuel tax credits have been included with other income
  • annual profit and loss statement.

QC43487