• Simplified fuel tax credits

    You may be able to use the simplified methods to keep records and calculate your fuel tax credit claim. You'll need to be registered for and eligible to claim fuel tax credits.

    To find out more about simplified fuel tax credits and other tips to help get your claims right, register nowExternal Link for our webinar on 2 November 2017.

    On this page:

    Simplified methods for claims less than $10,000 each year

    If you claim less than $10,000 in fuel tax credits each year, you can use any of the following methods that best suit your needs and you can change them at any time.

    Use one rate in a BAS period

    When there is a change of rate during the BAS period (eg in February and August), you can calculate your fuel tax credit claim by using the rate that applies at the end of the period.

    There is no need to split your fuel purchases during the period and use two different rates. Simply total your litres for the period and use the rate that is current on the last day of the BAS period to work out your claim.

    To do this in the Fuel tax credit calculator, enter your total fuel purchases in the final rate period.

    You can use this method for all BAS periods ending 31 March 2016 and onwards.

    See also:

    Work out your litres

    To work out the quantity of fuel you purchased in a tax period, you can simply use the total cost of fuel you purchased in the BAS period, divided by the average price per litre for the BAS period.

    You calculate your litres as follows:

    Litres = Total cost of fuel purchased ÷ Average price of fuel

    You can use this method for all BAS periods ending 31 March 2016 and onwards.

    Next steps:

    See also:

    Simplified record keeping

    For your past and future BAS, you can use the following records to substantiate claims of less than $10,000 per year:

    • contractor statement – where an amount for fuel used in the performance of services is deducted from the amount payable for the services
    • financial institution statements (business or personal credit/debit accounts) – where only the dollar amount is displayed on the statement
    • point-of-sale docket – where the docket either does not itemise the quantity of fuel dispensed or the quantity is illegible
    • fuel supplier statement or invoice – where only the dollar amount is displayed on the statement.

    You can use these records if you can:

    • show the quantity of fuel was used in your business during the period – for example, by reference to the type of vehicles and equipment used in the business
    • reasonably demonstrate (if the relevant record is lost) by reference to records from prior or later periods, the quantity of fuel was used in your business.

    See also:

    Simplified method for all claims

    No matter how much you claim in fuel tax credits each year, you can use the following method for all BAS periods ending 31 March 2016 and onwards.

    Heavy vehicles used mainly off public roads

    If your vehicle is on the list of heavy vehicles we consider are used mainly off public roads (for example, a harvester or backhoe) you no longer need to apportion on and off-road travel when calculating your fuel tax credit claim.

    You can claim all fuel used in these vehicles at the 'all other business uses' rate, even if you sometimes drive the vehicle on a public road.

    See also:

    Last modified: 09 Oct 2017QC 48520