If you’re claiming less than $10,000 in fuel tax credits each year, you can use this simplified method if there is a change of rate during the BAS period (for example, in February and August).

With this method, you can calculate your fuel tax credit claim by using the rate that applies at the end of the period.

You don't 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.