www.ato.gov.au/ fuelschemes
n phone us on 13 28 66 between 8.00am and 6.00pm, Monday to
Friday.
Fuel tax credits – how to complete your business
activity statement Provides information about completing the
fuel tax credit labels on your business activity
statement and how to make adjustments,
correct mistakes, lodge and pay.
Instructions for fuel tax credit claimants
© AUSTRALIAN TAXATION OFFICE FOR THE
COMMONWEALTH OF AUSTRALIA, 2012
You are free to copy, adapt, modify, transmit and distribute this
material as you wish (but not in any way that suggests
the ATO or the Commonwealth endorses you or any of your
services or products).
PUBLISHED BY
Australian Taxation Office Canberra September 2012 JS 23670
OUR COMMITMENT TO YOU We are committed to providing you with
accurate, consistent and clear information to help you understand
your rights and entitlements and meet your obligations.
If you follow our information in this publication and it turns out
to be incorrect or misleading, and you fail to comply with the
law as a result, we must still apply the law correctly.
However, we will take the fact that you followed our information
into account when deciding what action, if any, we should
take.
If you make an honest mistake in trying to follow our information
in this publication and you fail to comply with the law as a
result, we will take the reason for the mistake into account in
deciding what action to take.
If you feel that this publication does not fully cover your
circumstances, or you are unsure how it applies to you,
you can seek further assistance from us.
We regularly revise our publications to take account of any changes
to the law, so make sure that you have the latest information. If
you are unsure, you can check for more recent information on our
website at www.ato.gov.au or contact us.
This publication was current at September 2012.
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 1
COnTenTs INTRODUCTION 2
GST instalment payers 2
label 7d – your fuel tax credits 5
How to work out your fuel tax credits 6
ADJUSTMENTS AND MISTAKES 9
Correcting mistakes 12
What if you cannot lodge and pay on time? 15
Expecting a refund? 15
Self assessment 16
MORE INFORMATION inside back cover
2 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
Fuel tax credits provide businesses with a credit for the fuel tax
(excise or customs duty) included in the price of fuel they use in
machinery, plant, equipment and heavy vehicles for business
purposes.
You may also be entitled to a fuel tax credit for compressed
natural gas (CnG) that has been subject to the carbon pricing
mechanism and used in specified agriculture, fishing or forestry
activities.
From 1 July 2012, fuel tax credit rates have changed. You may be
affected by one or more of the following rate changes: n an
increase in the rate from 19.0715 cents per litre for
taxable liquid fuels (for example, petrol, diesel or fuel oil) used
in some off-road business activities
n a carbon charge which reduces rates for some fuel types and
activities (excluding specified agriculture, fishing, forestry and
road transport activities and non-combustible fuel use)
n a decrease in the rate for heavy vehicles travelling on public
roads
n changes in the rates for some gaseous fuels n changes in the rate
for some blended liquid fuels.
For more information about these changes, refer to
Fuel tax credits – changes from 1 July 2012
(nAT 74171).
You cannot claim fuel tax credits for: n aviation fuels n fuel you
use in light vehicles of 4.5 tonne gross vehicle
mass (Gvm) or less, travelling on a public road n fuel you
acquired but did not use because it was lost, stolen
or otherwise disposed of n some alternative fuels, such as ethanol
and biodiesel that
have already received another grant or subsidy.
you must be registered for goods and services tax (GsT) and
fuel tax credits before you can make a claim.
Fuel tax credit rates vary depending on what taxable fuel you use
and how you use it in your business. The rate you can claim for
road transport is also affected by the rate of the road user
charge, which is subject to change.
Fuel tax credit rates are subject to change due to changes in the
carbon charge, road user charge and excise duty increases for
gaseous fuels.
To make sure you use the correct rates when calculating your fuel
tax credits: n refer to Fuel tax credit rates and eligible fuels
(nAT 71563) n phone us on 13 28 66 between 8.00am
and 6.00pm,
Monday to Friday.
For more information about fuel tax credits, refer to: n Fuel tax
credits for business (nAT 14584) n Fuel tax credits
calculation worksheet (nAT 15634) n the fuel tax credit
eligibility tool and calculator available
on our website at www.ato.gov.au/fuelschemes
The fuel tax credit eligibility tool can help you work out your
eligibility for fuel tax credits and the rate at which you can
claim.
The fuel tax credit calculator can help you work out your fuel tax
credit entitlements as well as adjustments. It also provides a
summary report you can use when completing your business activity
statement (bAs).
GST GROUPS, BRANCHES AND JOINT VENTURES Fuel tax credit claiming
arrangements vary for GST groups, branches and joint ventures: n
The representative member of the GST group claims fuel
tax credits on behalf of the group. n Each GST branch claims
fuel tax credits separately from
the parent entity. n The operator of a GsT joint venture
claims fuel tax credits
on behalf of the participants of the joint venture.
GST INSTALMENT PAYERS If you pay GST in instalments, you can claim
fuel tax credits on a quarterly basis. After you have registered
for fuel tax credits, you will receive a quarterly bAs, regardless
of whether you pay two or four GST instalments for the financial
year, instead of receiving an instalment notice.
you only need to lodge a bAs if you want to claim fuel tax credits
for the period, or if you have an adjustment to make for a fuel tax
credit over claim.
Your fuel tax credits are not included in your pre-printed GST
instalment amount.
For more information, refer to Fuel tax credits and GST instalments
(nAT 15330).
InTrOduCTIOn
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 3
yOur busIness ACTIvITy STATEMENT below is a sample quarterly bAs.
your bAs will contain all of your reporting requirements, so it may
not look exactly like this.
SAMPLE: Business activity statement – front
This bar code is used by our electronic scanners to identify
your bAs.
This is the reporting period that the bAs covers. It’s usually
a month or a quarter.
The document Id is a unique identifier for each bAs
you receive.
your Abn is your Australian business number.
These are important dates. They indicate when you have to
lodge your bAs and when you have to make a payment.
This is the method (cash or non-cash) you have chosen
to report GsT.
These are your contact details. We use this information
to contact you if there is a problem with your bAs.
To make sure we scan your bAs correctly: n use a black pen n record
whole dollars only – leave off the cents n do not use symbols such
as +, –, /, $ n leave boxes blank if not applicable (do not write
n/A) n if reporting a zero amount write ‘0’ (do not write
nIl).
Methods of payment BPAY®: contact your fi nancial institution to
make this payment from your cheque or savings account. Quote biller
code 75556 and your EFT code (shown on the front of the payment
slip) as the customer reference number.
Credit card: payments can be made online or by phone, a card
payment fee applies. Go to www.ato.gov.au/howtopay or phone 1300
898 089. Direct credit: you can electronically transfer funds to
the ATO’s direct credit bank account using online banking
facilities. Use BSB 093 003, Account number 316 385 and your EFT
code. Phone 1800 815 886 for assistance if required.
Direct debit: have your payment deducted from your fi nancial
institution account (not credit cards). Phone 1800 802 308 to
organise a direct debit or to get further information. Mail
payments: mail the payment slip together with your cheque or money
order using the envelope provided. Please do not use pins or
staples. Do not send cash. See below for cheque information. Post
offi ce: payments can be made at any post offi ce by cash, cheque
or EFTPOS (where available and subject to daily limits). A $3,000
limit applies to cash payments. Your payment slip must be presented
with your payment.
Cheques/money orders should be for amounts in Australian dollars
and payable to ‘Deputy Commissioner of Taxation’. Cheques should be
crossed ‘Not Negotiable’. Payments cannot be made in person at any
ATO site or shopfront.
NAT 14168-06.2011 [JS 20316]
GST accounting method
G21 $
Reason code for variation G24
Write this amount at 1A in the Summary section over the page (leave
1B blank) OR if varying this amount, complete G22, G23, G24
Write the G23 amount at 1A in the Summary section over the page and
then complete the other sections (leave 1B blank)
Estimated net GST for the year G22 $ , , .00
Varied amount payable for the quarter G23 $ , , .00
PAYG tax withheld
Total salary, wages and other payments W1 $ , , .00
Write the W5 amount at 4 in the Summary section over the page and
then complete the other sections
Amount withheld from payments shown at W1 W2 $ , , .00
Amount withheld where no ABN is quoted W4 $ , , .00
Other amounts withheld (excluding any amount
shown at W2 or W4) W3 $ , , .00
Total amounts withheld (W2 + W4 + W3) W5 $ , , .00
Offi ce use only
OR
Option 1: Calculate GST and report quarterly
Report GST on sales at 1A and GST on purchases at 1B in the Summary
section over the page and then complete the other sections
Total sales (G1 requires 1A completed) G1 $ , , .00
Export sales G2 $ , , .00
Capital purchases G10 $ , , .00
Non-capital purchases G11 $ , , .00
Does the amount shown at G1 include GST? Yes No
Complete one of the three options below (place in ONE option box
only)X
Option 2: Calculate GST quarterly and report annually
Total sales (G1 requires 1A completed) G1 $ , , .00
Report GST on sales at 1A and GST on purchases at 1B in the Summary
section over the page and then complete the other sections
Does the amount shown at G1 include GST? Yes No
When completing this form: print clearly using a black pen round
down to whole dollars (do not show cents) if reporting a zero
amount, print ‘0’ (do not use NIL) leave boxes blank if not
applicable (do not use N/A, NIL) do not report negative fi gures or
use symbols such as +, −, /, $.
141680611
n14168-06-2011.indd 1 7/07/11 11:21 AM
July to September 2008 12 123 123 123 01 123 456 789 28 October
2008
28 October 2008 Cash
yOur busIness ACTIvITy sTATemenT
4 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
SAMPLE: Business activity statement – back
PAYG income tax instalment
9 $
OR
T7 $
Reason code for variation T4
Write the T7 amount at 5A in the Summary section OR if varying this
amount, complete T8, T9, T4
Write the T9 amount at 5A in the Summary section
Estimated tax for the year T8 $ , , .00
Varied amount payable for the quarter T9 $ , , .00
Option 2: Calculate PAYG instalment using income times rate
Reason code for variation T4
OR
Write the T11 amount at 5A in the Summary section
PAYG instalment income T1 $ , , .00
T1 x T2 (or x T3) T11 $ , , .00
F1 $
Reason code for variation F4
Write the F1 amount at 6A in the Summary section OR if varying this
amount, complete F2, F3, F4
Write the F3 amount at 6A in the Summary section
Estimated FBT for the year F2 $ , , .00
Varied amount payable for the quarter F3 $ , , .00
Estimate the time taken to complete this form. Include the time
taken to collate any information.
HRS MINSReturn this completed form toDeclaration: I declare that
the in for ma tion given on this form is true and correct, and that
I am authorised to make this declaration. The tax invoice re quire
ments have been met.
Signature Date / /
Activity statement instructions are available from www.ato.gov.au
or can be ordered by phoning 13 28 66. The ATO is authorised by the
tax laws to collect this information to administer those laws and
may pass information to other government agencies. More information
about privacy and access to your tax information is available from
www.ato.gov.au
, , .00
Is 8A more than 8B? then write the result of 8A minus 8B at 9. This
amount is payable to the ATO.
then write the result of 8B minus 8A at 9. This amount is
refundable to you (or offset against any other tax debt you
have).
Yes,
No,
Wine equalisation tax refundable 1D $ , , .00
Luxury car tax refundable 1F $ , , .00
Credit from PAYG income tax instalment variation 5B $ , , .00
Credit from FBT instalment variation 6B $ , , .00
1B + 1D +1F + 5B + 6B + 7D 8B $ , , .00
Fuel tax credit (Do not claim in litres) 7D $ , , .00
If you are using GST Option 3 leave 1B, 1C, 1D, 1E, 1F blank
Amounts you owe the ATO
Summary
Wine equalisation tax 1C $ , , .00
Luxury car tax 1E $ , , .00
PAYG tax withheld 4 $ , , .00
PAYG income tax instalment 5A $ , , .00
6A $ , , .00FBT instalment
, , .00Fuel tax credit over claim (Do not claim in litres) 7C
$
1A +1C + 1E + 4 + 5A + 6A + 7C , , .008A $
Complete one of the two options below (place in ONE option box
only)X
Payment or refund?
If we do not have your current fi nancial institution account
details your refund may be delayed.
n14168-06-2011.indd 2 7/07/11 11:21 AM
PAYMENT ADVICE – 60 0000 0000 00
Steve Smith Pty Ltd
01 123 456 789
EFT code 99889 989 989 9889
As a business registered for fuel tax credits you will receive a
personalised bAs showing the labels that relate to your tax
obligations (such as pay as you go (pAyG) withholding, luxury car
tax, wine equalisation tax and fuel tax credits).
This is the section where you summarise your reporting obligations
and calculate whether you are due to receive a refund or you
need to pay.
A close up of this section is shown on the following page.
This is where you sign and date your bAs.
This is the payment advice that you use when making
a payment.
yOur busIness ACTIvITy sTATemenT
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 5
you also need to include in the amount at label 7D any
adjustments or mistakes that increase your entitlement to fuel tax
credits – see ‘Adjustments and mistakes’ on page 9.
You can claim fuel tax credits at the time you acquire, manufacture
or import the fuel into Australia.
If you account for GST on a cash basis, claim your fuel tax credits
in the same bAs period that you pay for your fuel. If you account
for GST on a non-cash basis, claim your fuel tax credits in the bAs
period that you receive the invoice for your fuel.
If you have nothing to report at label 7D, write ‘0’
– do not leave it blank.
SAMPLE: Fuel tax credit labels on your business activity
statement
PAYG income tax instalment
9 $
OR
T7 $
Reason code for variation T4
Write the T7 amount at 5A in the Summary section OR if varying this
amount, complete T8, T9, T4
Write the T9 amount at 5A in the Summary section
Estimated tax for the year T8 $ , , .00
Varied amount payable for the quarter T9 $ , , .00
Option 2: Calculate PAYG instalment using income times rate
Reason code for variation T4
OR
Write the T11 amount at 5A in the Summary section
PAYG instalment income T1 $ , , .00
T1 x T2 (or x T3) T11 $ , , .00
F1 $
Reason code for variation F4
Write the F1 amount at 6A in the Summary section OR if varying this
amount, complete F2, F3, F4
Write the F3 amount at 6A in the Summary section
Estimated FBT for the year F2 $ , , .00
Varied amount payable for the quarter F3 $ , , .00
Estimate the time taken to complete this form. Include the time
taken to collate any information.
HRS MINSReturn this completed form toDeclaration: I declare that
the in for ma tion given on this form is true and correct, and that
I am authorised to make this declaration. The tax invoice re quire
ments have been met.
Signature Date / /
Activity statement instructions are available from www.ato.gov.au
or can be ordered by phoning 13 28 66. The ATO is authorised by the
tax laws to collect this information to administer those laws and
may pass information to other government agencies. More information
about privacy and access to your tax information is available from
www.ato.gov.au
, , .00
Is 8A more than 8B? then write the result of 8A minus 8B at 9. This
amount is payable to the ATO.
then write the result of 8B minus 8A at 9. This amount is
refundable to you (or offset against any other tax debt you
have).
Yes,
No,
Wine equalisation tax refundable 1D $ , , .00
Luxury car tax refundable 1F $ , , .00
Credit from PAYG income tax instalment variation 5B $ , , .00
Credit from FBT instalment variation 6B $ , , .00
1B + 1D +1F + 5B + 6B + 7D 8B $ , , .00
Fuel tax credit (Do not claim in litres) 7D $ , , .00
If you are using GST Option 3 leave 1B, 1C, 1D, 1E, 1F blank
Amounts you owe the ATO
Summary
Wine equalisation tax 1C $ , , .00
Luxury car tax 1E $ , , .00
PAYG tax withheld 4 $ , , .00
PAYG income tax instalment 5A $ , , .00
6A $ , , .00FBT instalment
, , .00Fuel tax credit over claim (Do not claim in litres) 7C
$
1A +1C + 1E + 4 + 5A + 6A + 7C , , .008A $
Complete one of the two options below (place in ONE option box
only)X
Payment or refund?
If we do not have your current fi nancial institution account
details your refund may be delayed.
n14168-06-2011.indd 2 7/07/11 11:21 AM
At label 7C you need to write any adjustments that decrease your
fuel tax credit entitlements.
For more information about label 7C, see ‘making adjustments’ on
page 11.
At label 7D you need to write the amount you are claiming in fuel
tax credits as well as any adjustments that increase your fuel
tax credit entitlements.
For more information about label 7D, see below.
LABEL 7D – YOUR FUEL TAX CREDITS At label 7D, you need to
include all the fuel tax credits you are entitled to for the tax
period. Generally, the amount of fuel tax credits you can claim
depends on the fuel type and your business activities.
You must claim any outstanding fuel tax credits within four years
of the end of the tax period to which they apply. you can do this
using your current bAs rather than revising an earlier bAs that
relates to the date of the tax invoice.
If you have omitted to claim fuel from a previous bAs period, and
you are including it in your current bAs, you will need to check
the fuel tax credit rate that applied to that fuel. Generally, you
need to use the rate that applied when you acquired the fuel.
However, for heavy vehicles travelling on a public road, you need
to use the rate in effect at the beginning of the tax period
covered by your bAs.
yOur busIness ACTIvITy sTATemenT
6 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
You can use any appropriate, reliable measure as the basis
for working out your eligible quantity of fuel, such as: n
odometer readings of kilometres actually travelled n route
distances, if a vehicle travels on fixed routes n kilowatt hours of
electricity generated n hours of operation for the vehicle or
equipment n average hourly fuel consumption of the vehicle or
equipment.
You can also use statistical sampling as part of any method
that you use.
Fuel tax credits for liquefied natural gas (lnG) or CnG are
calculated in cents per kilogram.
For more information about the various calculation methods, refer
to Fuel tax credits – keeping records and calculating eligible
quantities (nAT 15230).
Step 2: Check which fuel tax credit rate applies for the taxable
fuel used in each of your activities. The amount of fuel tax
credits you can claim depends on what fuel you use and how you use
it in your business.
When calculating your credit, make sure you use the correct and
most up-to-date rates for your business activities.
Use the rate when the fuel was acquired You need to use the rate
that applied when you acquired the fuel. This may not necessarily
be the rate in effect when you use the fuel or claim your fuel tax
credits.
However, for heavy vehicles travelling on a public road, you need
to use the rate in effect at the beginning of the tax period
covered by your bAs.
To check you are using the correct fuel tax credit rate for the
period you are claiming for: n refer to Fuel tax credit rates and
eligible fuels (nAT 71563) n phone us on 13 28 66 between
8.00am and 6.00pm,
Monday to Friday.
HOW TO WORK OUT YOUR FUEL TAX CREDITS before you can claim your
fuel tax credits, you need to know what records you must keep and
how to work out what you are entitled to.
records you can use to work out your claims include: n tax invoices
showing the fuel you acquired and the date
you acquired it n records showing how you used the fuel and
any that was
lost, stolen or otherwise disposed of n records showing how
you have worked out your fuel tax
credits – you may want to use the Fuel tax credits calculation
worksheet (nAT 15634).
For more information about the records you must keep, refer to Fuel
tax credits – keeping records and calculating eligible quantities
(nAT 15230).
If you prefer to work out your fuel tax credits electronically, use
our fuel tax credits calculator available on our website at
www.ato.gov.au/fuelschemes
Fuel tax credit rates vary according to which fuel you use, when
you acquired it and the activity in which you used it.
You will need to do a separate calculation for each fuel type and
activity where a different fuel tax credit rate applies.
There are three steps to working out your fuel tax credits:
Step 1: Work out the eligible quantity (litres or kilograms) of
fuel you have acquired for use in each business activity. To
work out the quantity of fuel you can claim fuel tax credits for,
you can use any apportionment method or measure that
is considered fair and reasonable for your
circumstances.
Commonly used methods for apportionment include: n constructive
method where you add up the eligible
quantities of each fuel type and activity n deductive method where
you subtract any ineligible fuel,
such as fuel you used in small vehicles on a public road,
from your total fuel
n percentage use method where you determine a reliable percentage
of eligible fuel usage for a sample period and apply this over a
number of tax periods
n estimated use method where you make a fair and reasonable
estimate of the quantity of fuel you acquire for use in a tax
period for – eligible and ineligible activities – multiple
activities that have different fuel tax credit rates.
yOur busIness ACTIvITy sTATemenT
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 7
Step 3: Work out the amount of your fuel tax credits in
dollars. To work out your fuel tax credits, multiply the eligible
quantity of fuel by the relevant fuel tax credit rate
(step 1 x step 2). There are different
rates for different activities and different fuels, so remember to
separate your calculations for each type of fuel and each activity
that has a different fuel tax credit rate. If you have used the
fuel tax credit rate of cents per litre or kilogram, you must
divide the result by 100 to convert it into dollars.
When you have worked out the dollar amount for each activity, add
all these figures together to arrive at a total for the tax period,
and claim this amount by writing it at label 7D (Fuel tax
credit) on your bAs.
The fuel tax credit rates used in the following examples are valid
for the situation described and the reporting period. rates may
vary – particularly the rate for fuel used in heavy vehicles
travelling on a public road, which is subject to variations in the
road user charge.
yOur busIness ACTIvITy sTATemenT
8 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
EXAMPLE 1: Constructive method to calculate fuel tax credits
daniel operates a mobile crane service in the building and
construction industry. He uses diesel-powered cranes on sites and a
diesel truck of 10 tonne Gvm that travels on public roads. He
has a diesel four-wheel drive (4Wd) utility that he uses to
travel to sites to do maintenance. daniel lodges his bAs
quarterly.
daniel keeps a logbook in which he records the fuel he uses in his
equipment and job cards on which he records current and future
jobs. From the logbook and job cards, daniel can estimate the
amount of fuel he will use in his cranes, 10 tonne truck and
ute.
On 20 July 2012, daniel acquired 11,500 litres of diesel and
uses the constructive method to calculate his fuel tax credit
entitlement. He has used some of the fuel but he uses his job cards
to estimate how much fuel he will use in his cranes and other
equipment during the next quarter.
daniel decides to use the Fuel tax credits calculation worksheet
(nAT 15634) to calculate and record his claim. daniel lodges
his bAs quarterly and is preparing his september 2012 quarterly
bAs.
Step 1 From his records, daniel works out the quantity of diesel
fuel he acquired and intends to use in each of his activities.
He writes it at (A) in the worksheet as shown below.
Step 2 daniel checks what fuel tax credit rate applies to each
of his activities and writes it at (b).
Step 3 daniel multiplies the eligible litres he calculated at (A)
by the relevant fuel tax credit rate (b) and divides it by 100
to convert the amount to dollars.
daniel then adds up the total fuel tax credits for each fuel type
and activity to arrive at the total claim amount for the
tax period. The amount he would write at label 7D on his
July bAs is $2,982 (whole dollars).
Eligible fuel type
(A)
Business use of the fuel Date fuel acquired
Fuel tax credit rate when you acquired the fuel (cents per
litre/kilogram)
(B)
(C) = (A × B ÷ 100)
20/07/2012 31.933 # 2 6 3 4 4 7.,$
Diesel 2,750 10 tonne truck (Eligible – in a vehicle greater than
4.5 tonne GVM travelling on a public road)
20/07/2012 12.643* 3 4 7 6 8.,$
Diesel 500 4WD utility (Not eligible – business use in a light
vehicle with a GVM of 4.5 tonne or less travelling on a public
road)
20/07/2012 0 0 0 0.,$
Copy the total amount you have calculated at (C) to Fuel tax credit
label 7D on your bAs. Total 2 9 8 2 .,$ 00
# This rate includes the carbon charge for diesel, which is subject
to change.
* This rate accounts for the road user charge, which is subject to
change.
For the latest fuel tax credit rates, refer to Fuel tax credit
rates and eligible fuels (nAT 71563).
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 9
AdJusTmenTs And mIsTAKes MAKING ADJUSTMENTS An adjustment is
necessary when you have already claimed fuel tax credits based on
your intention to use that fuel in a certain way but you actually
used it differently, resulting in a change to your fuel tax credit
entitlement.
you have to make an adjustment even though your entitlement was
correct at the time of lodgment. This is because when you used the
fuel for a different purpose, your entitlement for that tax period
changed.
Adjustments that increase your entitlements should be reported at
label 7D – see ‘example 2’ on page 10. Adjustments that
decrease your entitlements should be reported at label 7C –
see ‘example 3’ on page 11.
When calculating the dollar amount of your adjustment, you need to
apply the fuel tax credit rate that applied at the time you made
your original claim.
ADJUSTMENTS AT 7D – INCREASING YOUR ENTITLEMENT you include
adjustments to fuel tax credits that increase your entitlement at
label 7D on your bAs. you do this when you become aware of
changed use of the fuel.
An increase in your fuel tax credit entitlement may occur when you
have claimed fuel tax credits but you did not use the fuel as you
intended and your actual use has a higher fuel tax credit
rate.
These arrangements only apply to fuel tax credit adjustments and
mistakes. If you forget to claim fuel tax credits that you are
entitled to, this is not considered a mistake.
Sometimes you may need to change an amount of fuel tax credits you
have claimed by making an adjustment or correcting a
mistake.
you need to make an adjustment if you use the fuel for a different
purpose than you intended at the time you acquired, imported or
manufactured it, resulting in a change to your entitlement. That
is, your entitlement was correct at the time you acquired the
fuel and made a claim but your actual use of the fuel later
changed.
A mistake generally means you have claimed fuel tax credits when
you were not entitled to do so, or the amount you claimed was not
correct at the time you lodged it because you made an error. For
example, you may have done one of the following: n transcribed the
wrong final figure into the fuel tax credit
label at 7D n worked out your entitlement using the wrong
fuel tax credit rate n claimed all of the fuel you acquired,
instead of just the portion
of fuel that is eligible.
If you forget to claim fuel tax credits that you are entitled to,
this is not considered a mistake. you must claim any
outstanding fuel tax credits within four years of the end of
the tax period to which they apply. you can do this using
your current bAs rather than revising an earlier bAs that
relates to the date of the tax invoice.
For more information about adjustments and mistakes, refer to Fuel
tax credits – making adjustments and correcting mistakes
(nAT 15681).
AdJusTmenTs And mIsTAKes
10 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
EXAMPLE 2: Increasing your entitlement
Following on from example 1, daniel originally intended to use
2,750 litres of diesel in his 10 tonne truck travelling on
public roads and he claimed this amount on his original bAs.
However, daniel’s records show that he used an additional
750 litres in his diesel-powered cranes on sites
instead.
As the fuel tax credit rate for the diesel-powered cranes is
higher, daniel can increase his entitlement to fuel tax credits.
daniel will make this adjustment on his bAs for the tax period in
which he actually uses the fuel. He works out his adjustment using
the fuel tax credit rate which applied at the start of the tax
period for the original bAs.
Daniel’s claim calculation for his original BAS based on intended
use
Eligible fuel type
(A)
Business use of the fuel Date fuel acquired
Fuel tax credit rate when you acquired the fuel (cents per
litre/kilogram)
(B)
(C) = (A × B ÷ 100)
20/07/2012 31.933 2 6 3 4 4 7.,$
Diesel 2,750 10 tonne truck (Eligible) 20/07/2012 12.643 3 4 7 6
8.,$
Total 2 9 8 2 1 5.,$ (C) = Intended use
Daniel’s revised claim calculation for his next BAS based on actual
use
Eligible fuel type
(A)
Business use of the fuel Date fuel acquired
Fuel tax credit rate when you acquired the fuel (cents per
litre/kilogram)
(B)
(D) = (A × B ÷ 100)
20/07/2012 31.933 2 8 7 3 9 7.,$
Diesel 2,000 10 tonne truck (Eligible) 20/07/2012 12.643 2 5 2 8
6.,$
Total 3 1 2 6 8 3.,$ (d) = Actual use
daniel calculates the difference between the total of his actual
use (d) and his intended use (C) as he is entitled to
additional fuel tax credits based on his actual use of the
fuel.
(d) – (C) = additional entitlement
$3,126.83 – $2,982.15 = $144.68
daniel is entitled to an additional $144 (whole dollars) of fuel
tax credits. He includes this amount as part of his total at
label 7D (Fuel tax credit) on the next bAs he
lodges.
AdJusTmenTs And mIsTAKes
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 11
ADJUSTMENTS AT 7C – DECREASING YOUR ENTITLEMENT you include
any adjustments to fuel tax credits that will decrease your
entitlement at label 7C. A decrease in fuel tax credit
entitlements happens when circumstances change from your intended
use of the fuel, for example: n you have claimed fuel tax credits
for fuel that has
subsequently been lost, stolen or otherwise disposed of n you do
not use the fuel as you originally intended and the
actual use has a lower rate.
If you have nothing to report at label 7C, write ‘0’
– do not leave it blank.
EXAMPLE 3: Decreasing your entitlement
Following on from example 1, daniel originally intended to use
8,250 litres of diesel in his cranes for building and
construction on sites and claimed this amount on his original bAs.
However, he used 1,250 litres of that fuel to travel on public
roads in his diesel 4Wd utility instead.
As the diesel used in his 4Wd is not eligible, daniel must decrease
his entitlement to fuel tax credits. daniel will make this
adjustment on the bAs for the tax period in which he uses the fuel.
He uses the fuel tax credit rate that applied at the start of the
tax period for the original bAs.
daniel’s adjustment, to be included on the next bAs he lodges, is
as follows:
Daniel’s claim calculation for his original BAS based on intended
use
Eligible fuel type
(A)
Business use of the fuel Date fuel acquired
Fuel tax credit rate when you acquired the fuel (cents per
litre/kilogram)
(B)
(C) = (A × B ÷ 100)
20/07/2012 31.933 2 6 3 4 4 7.,$
Diesel 2,750 10 tonne truck (Eligible) 20/07/2012 12.643 3 4 7 6
8.,$
Total 2 9 8 2 1 5.,$ (C) = Intended use
AdJusTmenTs And mIsTAKes
12 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
Rules for correcting mistakes If you want to correct mistakes made
on your previous bAs on your current bAs, some rules apply. These
relate to when the mistake occurred (time limit) and the dollar
value of the mistake.
value limits apply regardless of whether your entitlement is being
increased or decreased. The time limits only apply if your
entitlement is being decreased.
Time limits From the time the mistake occurred (not when you
discovered it), you have a limit on the number of subsequent bAs on
which you can correct the mistake. If you do not correct the
mistake within the time limit, then you will only be able to
correct the mistake on the bAs on which the mistake occurred.
The time limits vary depending on the turnover of your business for
GST purposes.
EXAMPLE 3: Decreasing your entitlement (continued)
Daniel’s revised claim calculation for his next BAS based on actual
use
Eligible fuel type
(A)
Business use of the fuel Date fuel acquired
Fuel tax credit rate when you acquired the fuel (cents per
litre/kilogram)
(B)
(D) = (A × B ÷ 100)
20/07/2012 31.933 2 2 3 5 3 1.,$
Diesel 2,750 10 tonne truck (Eligible) 20/07/2012 12.643 3 4 7 6
8.,$ Diesel 1,250 4WD utility (Not eligible) 20/07/2012 0 0 0
0.,$
Total 2 5 8 2 9 9.,$ (d) = Actual use
daniel calculates the difference between his intended use (C)
and the total of his actual use (d) as he is entitled to less
fuel tax credits based on his actual use of the fuel.
(C) – (d) = over claim amount
$2,982.15 – $2,582.99 = $399.16
To decrease his entitlement, daniel needs to include $399 (whole
dollars) at label 7C (Fuel tax credit over claim) on the next
bAs he lodges, in addition to any other fuel tax credit over claim
amounts for the tax period.
CORRECTING MISTAKES A mistake occurs when your bAs was not correct
when you lodged it. For example, if you were entitled to $4,500 but
you wrote $5,400 on your bAs, then your bAs was not correct when
you lodged it. If you realise you have made a mistake
on a bAs, you must correct it.
Correcting a mistake made while filling out your BAS If
you make a mistake while you are filling out your bAs, you can
correct it by crossing it out in black pen. Write the new
information as close as possible to the boxes for the label.
do not use liquid or tape whiteout – these cause problems
with scanning which will delay the processing of your
bAs.
Correcting mistakes made on an earlier BAS If you meet the rules
for correcting mistakes (see below), you can correct any
mistake by doing either of the following: n increasing your fuel
tax credit entitlement in your total at
label 7D (Fuel tax credit) on your current bAs n decreasing
your fuel tax credit entitlement in your total at
label 7C (Fuel tax credit over claim) on your current
bAs.
AdJusTmenTs And mIsTAKes
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 13
Correcting mistakes by revising an earlier BAS If you become aware
of mistakes that exceed the time or value limits, you can only
correct these mistakes by revising the original bAs on which the
mistake occurred.
If you revise an earlier bAs because you have over claimed your
fuel tax credits, you will be liable to pay the general
interest charge.
To obtain a revised bAs form, phone us on 13 28 66
between 8.00am and 6.00pm, monday to Friday. revised bAs forms are
also available from the online business Portal, if you are a
registered user.
For more information about adjustments and correcting mistakes,
refer to Fuel tax credits – making adjustments and correcting
mistakes (nAT 15681).
TABLE 1: Time limits for correcting mistakes
Annual turnover Time limit
less than $20m Up to 18 months, that is: n 18 × monthly bAs n 6 ×
quarterly bAs n 1 × annual GST return
$20m or more up to three months (3 × monthly bAs)
Value limits The value limit is the maximum dollar amount of
corrections you can make on a bAs. you need to work out the net
dollar amount of all mistakes from previous bAs that you want to
correct on your current bAs.
The value limit varies depending on the turnover of your business
for GST purposes. The limits apply regardless of whether your
entitlement is being increased or decreased as a result
of correcting the mistake.
TABLE 2: Value limits for correcting mistakes
Annual turnover Value limit
$20m to less than $100m less than $10,000
$100m to less than $500m less than $25,000
$500m to less than $1b less than $50,000
$1b or more less than $300,000
TABLE 3: Summary of procedures for correcting mistakes
Type of mistake Which limits are applicable? How to correct the
mistake
Time limit Value limit Limits were met Limits not met
mistakes that increase your fuel tax credit entitlement Not
applicable Yes
Correct the mistake on your current bAs
revise the original bAs on which the mistake occurredmistakes that
decrease your
fuel tax credit entitlement Yes Yes
14 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
HOW TO PAY
BPAY®
you can use your financial institution’s bpAy facility to pay by
phone or over the internet. Use biller code 75556. The bPAY
reference number is the electronic funds transfer (eFT) code
on the front of your payment slip.
Direct credit you can transfer funds directly to us using internet
banking facilities. Use: n bsb number 093 003 n account number
316 385 n EFT code.
If you need more information: n phone 1800 815 886
between 8.00am and 6.00pm,
Monday to Friday n email
[email protected]
Direct debit You will need to complete a direct debit request to
have your payment electronically deducted from your nominated bank
account. A direct debit request can be organised by phoning
us on 13 11 42.
If you phone, you can give verbal authority for your account.
If you use a tax agent or other authorised representative,
they will need to request a Direct debit request form to
complete and return to us.
For more information about direct debit: n phone 13 11 42
between 8.00am and 6.00pm,
monday to Friday n email
[email protected]
® registered to bPAY pty ltd Abn 69 079 137 518
The due date for lodging and paying is pre-printed at the top
right-hand corner of your bAs. you can lodge and pay
electronically, by mail or in person, but you need to do it on time
to avoid interest and penalties. Even if you have no amounts to
report for the period, or you are having difficulty paying, it is
still important to make sure we receive your bAs by the due
date.
YOUR MAILING ADDRESS To ensure you receive the correct mail for
each of your tax obligations in a timely manner, you should ensure
the address details we have for you are correct.
To update your address for receiving your bAs, phone us on
13 28 66 between 8.00am and 6.00pm, Monday to Friday, or
log on to the online business portal.
To register for the business portal or for more information, visit
our website at www.ato.gov.au/onlineservices
HOW TO LODGE
Electronically You can lodge electronically using either: n the
business portal n your registered tax agent or bAs service
provider.
For more information about electronic lodgment, visit our
website at www.ato.gov.au/onlineservices
By mail mail your original, completed bAs with your cheque using
the pre-addressed envelope provided.
If you misplace the envelope, you can send your bAs to: n WA, sA,
nT, TAs or vIC
residents Australian Taxation Office Locked Bag 1936 ALBURY
NSW 1936
n nsW, ACT or Qld residents Australian Taxation Office Locked
Bag 1793 PENRITH NSW 1793
remember to send us the original copy of your bAs, not a copy or a
version generated from a commercial software package. If you use a
commercial package, make sure you copy the information onto
the original copy of your bAs.
lOdGInG And pAyInG
Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT 15
Australia Post You can pay in person at Australia Post outlets
using your original payment advice slip. you can pay with cash (a
$3,000 limit applies), money order or cheque. eFTpOs is available
at most Australia Post outlets for savings and cheque
accounts.
To order additional or replacement payment slips, phone us on
13 72 26.
If you make a payment at Australia post, or you pay electronically,
you must still send your completed bAs to us by mail or
electronically unless we advise you otherwise on the form.
you cannot make payments in person at any of our sites or
shopfronts.
WHAT IF YOU CANNOT LODGE AND PAY ON TIME? You must phone us on
13 28 66 to check if alternative arrangements can be
made.
you must still lodge your bAs by the due date, even if you cannot
pay on time. The general interest charge will apply to any amount
not paid by the due date. A penalty may also apply if you fail to
lodge on time.
EXPECTING A REFUND? Generally, we can only pay refunds directly
into your nominated financial institution account, so it is
essential that we have your correct account and branch (bsb)
numbers. your nominated account must be at a branch of the
institution in Australia.
If you need to change your financial institution account details,
phone us on 13 28 66. You will need to provide proof of
identity. This may be your tax file number (TFn), Australian
business number (Abn) or name, and specific identifiers (such as
information from a previously generated tax notice).
We may not issue a refund if you have not lodged a previous bAs or
if you have provided incorrect bank details.
your fuel tax credits at label 7D will be offset against any
fuel tax credit over claim at label 7C for the current period
as well as any other outstanding tax obligations or some Australian
Government debts you may have.
Credit card you can make a credit card payment online or by phone
using the Government EasyPay service. This service only accepts
payments between $10 and $50,000. you will need a current visa,
masterCard or American express card and your eFT code.
Pay online using the secure online service at
www.optussmartpay.com/governmenteasypay-ato
or pay by phone on 1300 898 089.
A card payment fee applies to transactions made using this service.
This fee is the non-GST component of the amount we incur for these
transactions. You will be informed of the fee amount and
transaction totals before you are asked to confirm payment. The
Government EasyPay service will provide a receipt that displays
both payment and card payment fee – labelled ATO on your
credit card statement.
Mail Cheques and money orders should be in Australian dollars and
payable to ‘deputy Commissioner of Taxation’. Cheques should be
crossed ‘Not negotiable’ and must not be post-dated.
You should also include your payment slip or a note that
states your: n full name n address and telephone number n
account identifier – for example, tax file number (TFn),
Australian business number (Abn) or client identification number n
payment type – for example, business activity statement (bAs)
payment, income tax or Help.
Mail your payment and payment slip or note to: n WA, sA, nT, TAs or
vIC
residents Australian Taxation Office Locked Bag 1936 ALBURY
NSW 1936
n nsW, ACT or Qld residents Australian Taxation Office Locked
Bag 1793 PENRITH NSW 1793
16 Fuel TAx CredITs – HOW TO COmpleTe yOur busIness
ACTIvITy sTATemenT
CHeCKlIsT KEEPING COPIES OF YOUR BAS you should keep a copy of your
bAs and the records you used to prepare it for five years after
they are prepared, obtained or the transactions completed
(whichever is later), in writing and in english.
Information stored on magnetic tape or computer disk is not
in a written form. These records must be in a form that is
readily accessible and easily converted into English.
If you do not have access to a photocopier, you can download a
sample copy of the bAs from our website at
www.ato.gov.au/activitystatements and record the information from
your original bAs on this copy before filing it for your
records.
SELF ASSESSMENT self assessment for indirect taxes (including fuel
tax credits) started on 1 July 2012. When you lodge a bAs for
tax periods that start on or after that date, you will still
include the dollar amounts of fuel tax credit and fuel tax credit
over claim for the tax period. You will also include your GST
payable, GST credits and other amounts as required.
The Commissioner is taken to have made an assessment of your net
credit or liability (known as your net amount or net fuel amount)
based on the amounts you include on your bAs on the day you lodge.
your bAs is treated as being a notice of assessment signed by the
Commissioner and issued on the day it is given to us.
For more information about self assessment, refer to Guide to
self-assessment for indirect taxes (nAT 74234).
Have you: checked your calculations? remember to use the
correct fuel tax credit rate.
left off the cents when totalling your final figures?
copied amounts to your bAs correctly?
You may need to: n complete any other sections of the bAs that
apply
to you and copy the totals to the summary section n work
out if you must make a payment or are entitled
to a refund n complete the payment or refund details n
contact us to update your address – see ‘Your mailing
address’ on page 14.
You must: n sign and date your bAs n lodge the original (not a
copy) of your bAs by the due date n pay any amounts you owe by the
due date.
If you do not speak english well and need help from the ATO, phone
the Translating and Interpreting Service on
13 14 50.
If you are deaf, or have a hearing or speech impairment, phone the
ATO through the national relay service (nrs) on the numbers listed
below: n TTY users, phone 13 36 77 and ask for the ATO
number
you need n speak and listen (speech-to-speech relay) users,
phone
1300 555 727 and ask for the ATO number you need n
internet relay users connect to the nrs on
www.relayservice.com.au and ask for the
ATO number you need.
mOre InFOrmATIOn For more information about fuel tax credits, refer
to: n Fuel tax credits for business (nAT 14584) n Fuel tax
credits calculation worksheet (nAT 15634) n Fuel tax credits –
keeping records and calculating eligible
quantities (nAT 15230) n Fuel tax credits and GST instalments
(nAT 15330) n Fuel tax credits – making adjustments and correcting
mistakes
(nAT 15681).
You can also obtain copies of some of these publications
by noting the full title and: n visiting our website at
www.ato.gov.au/onlineordering n phoning our operator-assisted
publications Ordering service
(which operates between 8.00am and 6.00pm, monday to Friday) on
1300 720 092
n phoning our automated publication Ordering service any
time on – 13 72 26 if you have an Abn –
13 28 65 if you do not have an Abn.
The fuel tax credit eligibility tool available on our website at
www.ato.gov.au/fuelschemes can help you to work out your
eligibility for fuel tax credits and the rate at which you can
claim.
The fuel tax credit calculator available on our website at
www.ato.gov.au/fuelschemes can help you work out your fuel tax
credit entitlements as well as adjustments.
You can also: n visit our website at www.ato.gov.au/fuelschemes n
phone us on 13 28 66 between 8.00am and 6.00pm,
monday to Friday n write to us at
Australian Taxation Office PO Box 3001 PENRITH NSW 2740
INTRODUCTION
GST instalment payers
How to work out your fuel tax credits
Adjustments and mistakes
Correcting mistakes
Expecting a refund?
Self assessment
MORE INFORMATION