You can use the following records to substantiate fuel tax credit claims of less than $10,000 per year:

• contractor statements – where an amount for fuel used in the performance of services is deducted from the amount payable for the services
• financial institution statements (such as business or personal credit or debit accounts) – where only the dollar amount is displayed on the statement
• point-of-sale dockets – where the docket either does not itemise the quantity of fuel dispensed or the quantity is illegible
• fuel supplier statements or invoices – where only the dollar amount is displayed on the statement.

You can use these records if you can:

• show the quantity of fuel was used in your business during the period, for example by reference to the type of vehicles and equipment used in the business
• reasonably demonstrate (if the relevant record is lost) by reference to records from prior or later periods, the quantity of fuel was used in your business.

You can use this method for all your past and future BAS periods.