An adjustment is needed when you have already claimed fuel tax credits based on your intention to use that fuel in a certain way but you use it differently. This results in a change to your fuel tax credit entitlement.
An error is when the fuel tax credit amount you claimed on your business activity statement (BAS) was not correct at the time you lodged it. This is because you made a mistake – such as clerical or transcription errors or claiming for fuel not eligible for fuel tax credits.
If you did not make an adjustment in the reporting period in which you become aware an adjustment was required, it becomes an error.
If you forget to claim fuel tax credits or delay claiming fuel tax credits, this is not considered an error or adjustment. It is considered to be omitted fuel.
When claiming fuel tax credits, you need to apply the correct rates. Rates change regularly, so use the fuel tax credit calculator every time you make a claim.