• Calculation methods

    To work out the quantity (litres or kilograms) of fuel you can claim fuel tax credits for, you can use any methods or measures that are fair and reasonable for your circumstances.

    Methods

    Common methods to work out the eligible quantity of fuel are:

    Measures

    You may use any appropriate, reliable measure as the basis for working out the 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 vehicles or equipment such as generators – for example, from job sheet records.

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

    See also:

    Last modified: 26 May 2015QC 44538