What this ruling covers
The Australian Taxation Office has issued Class Ruling CR 2026/69. The ruling confirms that the FTC Report generated by EROAD Australia Pty Ltd's Fuel Tax Credits Solution can be used as a record for fuel tax credit record-keeping purposes.
The ruling applies to businesses that are GST-registered, use EROAD's telematics system, and generate the FTC Report. It covers taxable fuel acquired from 1 July 2026 to 30 June 2028.
The FTC Report is not the only record required
The ruling makes clear that the FTC Report is not the only record required. Businesses must also keep other supporting records alongside it, including:
- Fuel purchase invoices
- Driver job sheets
- Engine diagnostic reports confirming fuel consumption rates
- Fuel consumption data
- Documentation of on-road versus off-road travel
Record retention
The FTC Report must be kept for at least 5 years after the transactions it covers, as required under section 382-5 of the Taxation Administration Act 1953.
Accuracy of data entered into MyEROAD
EROAD's system does not verify the data entered into MyEROAD. The ruling places responsibility for the correctness of any fuel tax credit claim on the business lodging it, not on EROAD.
EROAD is not a tax adviser
The ruling notes that EROAD is not a tax adviser. The ATO ruling does not endorse the FTC Solution's calculations. Businesses relying on this system must seek independent tax advice and must personally verify that their fuel tax credit claims are correct before lodging.
Key actions
- Read the full ruling at https://www.ato.gov.au/law/view/document?docid=CLR/CR202669/NAT/ATO/00001 to confirm it applies to your situation.
- Keep the FTC Report for at least 5 years after the transactions it covers, as required under section 382-5 of the Taxation Administration Act 1953.
- Collect and keep all supporting records alongside the FTC Report - including fuel purchase invoices, driver job sheets, engine diagnostic reports confirming fuel consumption rates, and documentation of on-road versus off-road travel.
- Check that all data entered into MyEROAD is accurate and supported by evidence.
- Get independent tax advice before lodging any fuel tax credit claim based on FTC Solution outputs.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.