Business use matters
Only the business-use portion is relevant when fuel supports both business and private travel. Use a reasonable, supportable method for determining the percentage.
Check the receipt
Confirm that GST is included and retain the tax invoice or receipt. For GST-inclusive eligible fuel purchases, the GST component is generally one-eleventh of the price before applying business use.
Keep supporting records
Vehicle logs, platform statements, calendars and odometer records may help support the business-use calculation.
Important: This guide provides general educational information only. Check current ATO guidance and obtain professional advice for your circumstances.