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  • Records you need to keep

    You need to keep records of the type of fuel you acquired, when it was acquired and the business activities you used it in.

    The following table provides examples of records you may need to keep. The list of eligible vehicles is not exhaustive, but covers the most common examples.

    Table 3: Record keeping for heavy vehicle activities

    Heavy vehicles
    (more than 4.5 tonnes GVM)

    Activity

    Examples of records you may need to keep

    Garbage truck, tip truck, refrigeration truck

    Fuel for travelling on public roads to work site or on route

    General odometer readings (eg servicing)

    Route distances

    Fuel purchases/issues

    Auxiliary equipment used while the heavy vehicle is travelling on public roads – for example, a garbage truck, concrete truck, refrigeration truck

    Bin lifting and compaction mechanism of a garbage truck

    Mixing barrel or a concrete truck

    Refrigeration unit or a refrigeration truck

    See PCG 2016/11 for acceptable percentages

    Evidence to support any fair and reasonable method of apportionment of the fuel

    Street sweeper/ water truck travelling

    Fuel for travelling on public roads to and from work site

    General odometer readings (eg servicing)

    Route distances

    Fuel purchases/issues

    Street sweeper/ water truck doing maintenance

    Undertaking road maintenance

    Specific records (or percentages based on previous actual records) of fuel used in specific work activities

    Auxiliary equipment of a heavy vehicle used while the vehicle is not travelling on public roads

    Truck mounted drill at a building construction site or a water tanker while spraying off-road

    Specific records (or percentages based on previous actual records) of fuel used in specific work activities

      Last modified: 30 Jan 2019QC 44648