For those that care, wheel diameter size, whether it's 15" or 17" or 22" doesn't matter when it comes to backspacing and offset. Sometimes it's hard to wrap your head around backspace and offset when they both look at the mounting surface of the wheel. It's just where you take things into account when you start.
Stock Super Stock wheels are listed as 15 x 7 on a mid-80s 442 for example. Which means "7" between the rails" of the rim from bead to bead, as it were. You can add approx. 1/2", or 12mm on each side to the edge of the rim so the wheel from outside edge to outside edge is right about 8". Basically, you can add 1" to the advertised rim width size. Backspace takes that 12mm on each side into account on the backside to the mounting surface since you're measuring from outer edge of rim to mounting surface. Offset doesn't care. It's only looking at the equator of the rim first and any difference that the mounting surface is from that.
So if it's a 4" backspace, like factory G-body 442/Hurst Super Stock wheels are, and the rim total width is 8", you end up with a 0 offset. 8 (total rim width) divided by 2 = 4" center point. The 4" backspace shows us a difference between the two of, ZERO.
When you use the 15 x 8 example here, add 1" to the advertised rim width to get a general idea. The point is, you really should measure total rim width because if the outside edges of the rim are anything other than 1/2", you need to account for it. So you really are starting with about a 9" wide rim edge to edge. Divide by 2 and you get 4.5" centerline. Subtract the 4.5" from the 4" back space the wheels say they have, and you get -1/2", or -12 mm offset.
Here's where it can get tricky. The -12 mm offset basically puts the wheel to the outside of the wheel well from a stock 15 x 7 for example about a FULL INCH! The backside of the rim is still in the same place as the 7" rim. Why? Because the 4" backspace is the same, so the rear of the rim didn't go anywhere. But with 4" backspace means you have 5" up front now. With the 15 x 7, you had a 4" backspace as well, leaving 4" in front because the wheel was 8" edge to edge. But 4" backspace with a 9" edge to edge rim leaves 1" left over and it has to go somewhere. If it had a 4.5" backspace, you would basically have 1/2" more toward the inner fender, and 1/2" more toward the outer fender compared to the 7" rim. Confusing? It can get that way fast. And then fitment has a lot to do with tire width from widest point to widest point on the sidewalls as well. Don't just accept advertised tread width as the total tire width because it's likely not. MEASURE widest point of the tire for tire width.
Just remember you have to take into account the edge to edge rim width divided by 2 to get your rim centerline which is your centerline starting point. Then you measure from the outside rear of the rim to the mounting surface for your backspace. Then subtract centerline from backspace to get your offset.
But as stated, .03" of backspace differences is nothing.
Here's a site that has a lot of good info on measuring for aftermarket wheels and stuff. Maybe it can help. It's probably more scientific in explaining backspacing and offset than I can ever be.