To work out your business's fuel tax credits accurately and support your claims, you need to keep complete and accurate records.

How long you need to keep fuel tax credits records

You will need to keep more than one of these record types to support your claims. 

If you claim less than $10,000 in fuel tax credits each year, you can use simplified methods such as the basic method for heavy vehicles to keep records and calculate your claim. If you’re using heavy vehicles with auxiliary equipment, you can use the simplified method for all claims, for calculating the amount of fuel used, which will make record keeping simpler and remove the need for sample testing. 

If you’re a primary producer, you should also check the special considerations regarding fuel tax credit records you’re required to keep.