• Simplified fuel tax credits

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

    For the BAS period ending 31 March 2016 and onwards, you can:

    • use one rate in a BAS period – the rate that applies at the end of the BAS period
    • work out your litres based on the cost of the fuel you purchased.

    You can choose to use either or both of these methods that best suits your needs and can change them at any time. You do not need to register or tell us that you are using these methods.

    You can also use simplified record keeping for your past and future BAS.

    On this page:

    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.

    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

    Next steps:

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    Simplified record keeping

    When using the simplified recording keeping method, the records listed below can be used as long as:

    • you are able to 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
    • if the relevant record is lost, you can reasonably demonstrate, by reference to records from prior or later periods, the quantity of fuel was used in your business.

    The acceptable records for claims less than $10,000 per year are:

    • 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.

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    Heavy vehicles used mainly off public roads

    If you use certain heavy vehicles mainly off public roads, you no longer need to apportion on and off-road travel when calculating your fuel tax credit claim.

    Your vehicle may be on the list we’ve created of heavy vehicles we consider are used off public roads – for example, a harvester or backhoe. Starting from your March 2016 BAS period onwards, you can claim all fuel used at the 'all other business uses' rate, even if you sometimes drive the vehicle on a public road.

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    Last modified: 03 Apr 2017QC 48520