This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Record keeping

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

  • make an adjustment
  • correct a mistake
  • claim an amount you failed to claim on an earlier BAS.

Records should include date, type and quantity of fuel acquired, and the activities each fuel was used for.

Further information

For more information about record keeping for fuel tax credits, refer to Fuel tax credits - keeping records and calculating eligible quantities     (NAT 15230).

End of further information
    Last modified: 23 Jul 2013QC 35869