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  • Records you need to keep

    You need to keep records detailing the nature and extent of any change for five years if you:

    • make an adjustment
    • correct an error
    • claim an amount you failed to claim on an earlier activity statement.

    Records need to include date, type and quantity of fuel acquired, the activities each fuel was used for, and the reason for the adjustment or error.

    See also:

      Last modified: 31 Mar 2021QC 18882