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Calculation methods

How to calculate and measure your fuel tax credits.

Last updated 2 April 2017

To work out the quantity (litres or kilograms) of fuel you can claim fuel tax credits for, you can use any methods or measures that are fair and reasonable for your circumstances.


Common methods to work out the eligible quantity of fuel are:

  • Constructive method
  • Deductive method
  • Percentage use method
  • Estimated use method.


You may use any appropriate, reliable measure as the basis for working out the eligible quantity of fuel. Some examples of reliable measures are:

  • odometer readings of kilometres actually travelled
  • route distances if a vehicle travels on fixed routes
  • kilowatt hours of electricity generated
  • hours of operation for the vehicle or equipment
  • average hourly fuel consumption of vehicles or equipment such as generators – for example, from job sheet records.

You may also use statistical sampling as part of any method you use.

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