Fuel tax credits - keeping records and calculating eligible quantities

Measures

You can use any appropriate, reliable measure as the basis for working out your eligible quantity of fuel. Some examples of reliable measures are:

• odometer readings of kilometres actually travelled
• route distances if a vehicle travels on fixed routes
• kilowatt hours of electricity generated
• hours of operation for the vehicle or equipment
• average hourly fuel consumption of the vehicle or equipment.

You can also use statistical sampling as part of any method that you use.

The fuel tax credit rates used in the following examples are valid for the situation described and the reporting period. Rates may vary so, for current and prior years' rates, refer to Fuel tax credit rates and eligible fuels. Fuel Tax Ruling FTR 2008/1 Fuel tax: vehicle's travel on a public road that is incidental to the vehicle's main use and the road user charge is being reviewed following a recent court/tribunal decision. For information about: the decision, refer to the Decision impact statement Linfox Australia Pty Ltd and Commissioner for Taxation (2011/1053) correcting previous fuel tax credit claims affected by the above decision, refer to Fuel tax credits - correction of credits relating to the road user charge for certain fuel uses in heavy vehicles.

Sections within Methods you can use to calculate the eligible quantity of fuel

• Methods
• Measures
• Constructive method
• Deductive method
• Percentage use method
• Estimated use method