• Records you need to keep

    You need to keep accurate and complete records to support your PSO claim as we may call on you to substantiate your claim up to five years after you lodge. Penalties may apply if you don't have the correct records to substantiate your claim.

    Category 1–7 records

    Your records for claims under categories 1–7 need to contain information about:

    • goods used in the recycling process
    • the process of recycling
    • the quantity of recycled oil
    • loss or wastage
    • storage of the goods
    • sale, use or disposal of the goods
    • your knowledge that the oil is not to undergo further recycling
    • how you worked out your claim.

    Additional records required for category 1

    You must keep copies of the laboratory test results and supporting documents, including statements from independent laboratories, for five years. They must be supplied to us both:

    • with the first claim for benefit
    • at intervals of no more than 6 months while the benefit is being claimed.

    Category 8 records

    Records to substantiate your claim for a benefit under category 8 should include:

    • the quantity and type of oil purchased
    • the quantity of oil consumed
    • loss or wastage of the goods
    • how the oil was consumed.
    Last modified: 03 Apr 2017QC 44556