Fuel Tax Act 2006
You have an increasing fuel tax adjustment if:
(a) you are or were entitled to a fuel tax credit for taxable fuel; and
(b) you have no reasonable prospect of using, or making a *taxable supply of, the fuel. The *amount of the adjustment is the amount of the credit that you are or were entitled to.
You acquire taxable fuel to use in a harvester in carrying on your farming enterprise, so you are paid a fuel tax credit for the fuel. Later on, the fuel is stolen. You have an increasing fuel tax adjustment of the amount of the credit.
Division 65 sets out which tax period or fuel tax return period the fuel tax adjustment is attributable to.