Calculation inputs
Use separate rows where the ATO rate changed during the BAS period
1
Select the fuel source you have
Use litres from fuel reports, or convert fuel expenses to litres with a GST-inclusive average pump price.
ATO simplified expense-to-litres method: total fuel spend divided by the average GST-inclusive AIP price for the fuel type, area of operation, and BAS period. Check the client is eligible to use the simplified method.
2
Choose the vehicle category
The percentage applies to the litres treated as auxiliary or off-public-road use and claimed at the all-other-business-uses rate.
%
3
Enter the fuel by ATO rate period
Select the BAS quarter first. If the ATO rate changed inside that quarter, the rate periods below will split automatically.
ATO method mapping
Built for heavy vehicles and auxiliary equipment splits
Basic FTC
Eligible litres multiplied by the cents-per-litre rate for the acquisition date.
Auxiliary split
Total litres multiplied by the accepted percentage, then claimed at the all-other-business-uses rate.
Expense method
Fuel expense is converted to litres using a GST-inclusive average price before the FTC rates are applied.
Rate updates
Rates are embedded from ATO published tables and must be refreshed when the ATO changes the relevant period rates.