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  • Records you need to keep

    To work out your fuel tax credits accurately and to support your claims, you need to keep complete and accurate records. Keep records from the start of your business activity to help you calculate and claim correctly.

    You need to show:

    • the type and quantity of fuel you acquired for your business activities
    • the date you acquired it
    • that you used the fuel in your business
    • the business activities you use it in, such as whether it was for travelling on a public road or in other activities
    • that you used the correct fuel tax credit rate when calculating your claim.

    If you claim less than $10,000 in fuel tax credits each year, you can choose to use the simplified approach to keep records and calculate your claim.

    If you claim less than $300 in fuel tax credits in a financial year, you don't have to keep records showing you acquired fuel. However, the fuel you acquired must either be intended for use or actually used in an eligible activity.

    For heavy diesel vehicles manufactured before 1 January 1996 and used on public roads, you need to keep records showing the vehicle meets one of the environmental criteria – for example, the vehicle is serviced according to an approved maintenance program.

    Your records must be in English (or easily translated into English) and you must keep them for five years after you make a claim – as we may ask to see them.

    If you can't support your claims with adequate records, you may have to repay all or part of the fuel tax credits you have received. You may also incur penalties and interest charges.

    See also:

    Last modified: 03 Apr 2017QC 44516