# Keeping records and calculating eligible litres

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1 Guide for fuel tax credit claimants Keeping records and calculating eligible litres Outlines the records you need to keep and how to calculate your eligible litres when you claim fuel tax credits. NAT

3 Contents RECORDS YOU NEED TO KEEP 2 CALCULATING YOUR ELIGIBLE LITRES 3 Methods you can use to calculate eligible litres 3 Basic calculation methods 3 Other methods 5 Percentage use method 5 Alternative percentage use method 6 Estimated use method 8 Average fuel consumption rate method 8 Keeping records of adjustments and mistakes 10 More information 10 keeping records and calculating eligible litres 1

9 Methods you can use to calculate eligible litres EXAMPLE 5: Alternative percentage use method for medium to large fleets of vehicles or equipment Sharon operates Sharon Enterprises Pty Ltd and carries on a bauxite mining enterprise with 200 light vehicles (4WDs, utilities and dual-cabs) in addition to equipment and heavy vehicles used solely off-road. The light vehicles are used: n within the mine site (an activity that became eligible for fuel tax credits from 1 July 2008 at half the full fuel tax credit rate), and n to travel from the mine site to the local town on public roads (which is ineligible). Sharon s records show she is able to distinguish between fuel that is used in light vehicles versus fuel used in the heavy vehicles and in the plant. However, the number of light vehicles within Sharon s enterprise makes it difficult to distinguish between eligible and ineligible use with full confidence. Sharon determines that the alternative percentage use method is the most appropriate claim calculation method for her operations. Therefore, she will need to conduct a survey on a defined sample of the light vehicle fleet to determine an eligible off-road percentage of fuel that can be claimed for fuel tax credits. Sharon uses Table 1 to determine the appropriate number of vehicles that she is required to sample. She determines that she will need to sample 51 vehicles to ensure that her survey period achieves a 95% confidence level and a tolerable error of 10% and is representative of the whole light vehicle fleet for the site. She selects the 51 vehicles randomly from the light vehicle fleet and each vehicle in the sample is provided with a log book in which to record: n the distance and purpose of the travel, and n whether the travel was off-road or on a public road. The sampling is carried out over a four week period and confirms that 90% of the light vehicle use is for travel off road. This activity became eligible for fuel tax credits from 1 July 2008 at half the full fuel tax credit rate. Her records show the following fuel consumption for the four weeks: Light vehicles: 20,000 litres Heavy vehicles and plant: 250,000 litres Sharon calculates her fuel tax credits as follows: Light vehicles: 20,000 90% = 18,000 litres \$ per litre = \$3, Heavy vehicles and plant: 250, % = 250,000 litres \$ per litre = \$95, Sharon s fuel tax credit entitlement is \$98, (\$3, \$95,357.50). keeping records and calculating eligible litres 7

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