Show download pdf controls
  • Records you need to keep

    To work out your fuel tax credits accurately and support your claims, you need to keep complete and accurate records.

    Keep records as soon as you start your business activity to help you calculate and claim correctly.

    Your records must:

    • show the amount of fuel acquired and used in your business and calculations
    • be in writing, either electronically or on paper
    • be in English or easily translated into English
    • be kept for five years, although some records need to be kept longer.

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

    Keeping accurate records helps you to correctly claim all the fuel tax credits you are entitled to. 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.

    The table below provides examples of records to support your fuel tax credit claim.

    You will need to keep more than one of these record types to support your claims. For example, you will need to keep tax invoices to show when you acquired the fuel, copies of contracts to show the activities that the fuel was used in, as well as GPS data if some of your fuel is used in a heavy vehicle that operates off a public road.

    Table 1: Examples of records you need to keep (not exhaustive)

    What your records need to show

    Examples of records you can use

    You are carrying on a business

    • sales invoices
    • production records
    • contracts
    • driver log books
    • lease documents

    The type, date and quantity of fuel you acquired, manufactured or imported for your business activities

    • tax invoices
    • receipts
    • fuel card statements
    • fuel supplier statements
    • bank statements
    • manufacturing records
    • importation documents

    The business activities the fuel was used for

    • records of hire, lease or ownership of the vehicle or equipment and the date of acquisition or hire
    • vehicle or equipment use maintenance records
    • odometer readings
    • log books
    • worksheets showing work carried out
    • invoices you issued
    • sales and production records
    • work contracts
    • fuel issue records

    How you separated fuel usage between eligible and ineligible activities and activities that attract different rates

    • odometer readings
    • GPS data
    • fleet tracking telematics data
    • route distances
    • fuel usage reports and records
    • engine hours (run time compared with engagement time)
    • meter readings
    • log books
    • testing records that show fuel consumption rate and how you take external variables into account (for example, operator, climate, age of the vehicle)
    • industry average calculations, their source, and evidence of how the averages apply to your business operations

    How you categorise and classify different roads and areas if you use GPS technology

    • GPS data
    • fleet tracking telematics data
    • details and location data if source documentation relied on maps or land titles
    • details of how and what you classify as public roads and roads other than public roads (including supporting evidence)
    • how you record idling time and supporting evidence
    • details of any formulas or assumptions used to establish data, methods or calculations
    • reports generated showing kilometres travelled, locations, vehicle details and dates

    That you used the correct fuel tax credit rate when calculating your claim

    • records or screen shots from the ATO fuel tax credit calculator
    • calculation worksheets
    • records from another system you use

    That the vehicle meets one of the environmental criteria (if it is a heavy diesel vehicle manufactured before 1 January 1996)

    • service records, receipts, invoices and maintenance schedules
    • membership certificates or DT80 test report for an approved maintenance program

    See also:

    Last modified: 16 Aug 2018QC 44516