Estimate and percentage use calculation methods

The estimate and percentage use calculation methods are a variation on the basic calculation methods of determining your eligible fuel. If your business operations allow, you can use either of these methods to calculate the eligible fuel you can claim under the energy grants credits scheme.

Basic calculation methods

You must choose a basic calculation method to establish the total litres you can claim. The two basic methods you can choose from are the constructive method and the deductive method.

The constructive method means you keep records that show the eligible litres you have purchased to use in an eligible activity or piece of equipment. The total of these records will be the total eligible litres you enter on your claim.

The deductive method means you keep records of the litres you have used or intend to use in an ineligible activity, vehicle or piece of equipment and subtract this amount from your total litres purchased. The total eligible litres you enter on your claim form will be the quantity of fuel you purchased less any quantity of fuel you have actually used or propose to use in an ineligible activity.