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Records you need to keep

You must keep the correct records when claiming fuel tax credits.

Last updated 25 May 2015

You must keep records (for example fuel invoices and bank statements) that show:

  • the type of fuel you acquired
  • the quantity of each fuel type acquired
  • the date you acquired it
  • you have used or intend to use the fuel to
    • generate domestic electricity
    • operate emergency vehicles or vessels.

If you claim more than $300 in a financial year, you must also keep appropriate records that show you acquired the fuel and substantiate your claim for fuel tax credits.

You must keep records for five years after you make the claim. Fuel dockets or invoices are examples of acceptable records. You do not need to send the records to us unless we ask you to.

If you claim less than $300 in a financial year, you do not need to keep receipts of fuel acquisitions but you may still be asked to substantiate that the fuel you claimed for was used for either domestic electricity generation or the operation of emergency vehicles or vessels.