What records does the ATO require for Fuel Tax Credit claims?

To claim Fuel Tax Credits, the ATO requires fleet operators to keep records substantiating the quantity of fuel acquired and used in eligible activities under the Fuel Tax Act 2006. Acceptable records include fuel card statements, receipts, fuel logs by vehicle, odometer or hour-meter readings, and evidence of the activity (on-road heavy vehicle, off-road plant, agricultural). The reconciliation file pairs card statements with the underlying log entries, which is the format ATO auditors expect to see when verifying an FTC claim. Records must be retained for at least five years.

How is a fuel card reconciliation different from a fuel usage log?

A fuel usage log is the driver-side record of every refuelling event, capturing rego, odometer, litres and operator signature in real time at the pump. A fuel card reconciliation is the finance-side check that compares the merchant-issued card statement to that log, line by line, to confirm every billed transaction matches a genuine fleet refuelling event. The log proves what happened in the field; the reconciliation proves that the bill the business pays only includes those events. Both are required, the log for operational accuracy and the reconciliation for financial control.

What are the most common fuel card exceptions to investigate?

The most frequent fuel card exceptions are transactions with no matching fleet log entry, fills that exceed the vehicle tank capacity, refuels at stations outside the normal operating area, after-hours or weekend purchases on cards assigned to weekday vehicles, non-fuel items billed against a fuel-only card, and consumption rates well outside the expected litres per 100 km for the vehicle. Each exception should be tagged with a reason code, investigated with the driver or supervisor, and either resolved against a missing receipt or escalated as a potential policy breach for management review.

How often should fleet fuel cards be reconciled?

Most Australian fleets reconcile fuel cards monthly to match the card billing cycle, with the reconciliation completed within five working days of the statement arriving so exceptions are still fresh. Larger operators run a lightweight weekly check against the live transaction feed plus a full monthly close. Annual reviews of card limits, allowed merchant categories and after-hours blocks should run alongside the monthly cycle so the controls keep pace with what the exception data shows. Reconciliation records should be retained for at least five years to support ATO and internal audit reviews.

Is the fleet fuel card reconciliation template free to download?

Yes. Download and use this fleet fuel card reconciliation template for free. Open the file in your browser and use Print then Save as PDF. No MapTrack account is required. If you want to reconcile fuel card transactions automatically against fleet log entries, with exception alerts, variance dashboards and full audit history per vehicle, MapTrack can do that. Book a demo to see how digital reconciliation reduces month-end work and tightens fuel card controls.

Free fleet fuel card reconciliation template

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Free fleet fuel card reconciliation template (PDF-ready). Match card transactions to vehicles, odometers and litres. Flag mismatches. Download free.

Jarrod Milford

Commercial Director

Updated 18 May 2026

Also see:GPS and fleet tracking →Best fleet management software (AU) →MapTrack vs Fleetio →

Updated 18 May 2026

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What is a fleet fuel card reconciliation template?

A fleet fuel card reconciliation template is a worksheet finance and fleet teams use to match every fuel card transaction on the monthly statement against the vehicle, driver, odometer reading and litres pumped recorded in the fleet log. Each line on the card statement should pair to a corresponding entry in the fuel usage log, with rego, date and litres aligned within tolerance. Anything that does not match becomes an exception line for investigation: a missing log entry, a wrong vehicle, an unusually large fill, a weekend purchase, a non-fuel item or a transaction at a station outside the operating area.\n\nReconciliation matters because fuel cards are the single largest variable cost in most fleets and the most common vector for shrinkage, slippage and outright misuse. The Australian Taxation Office expects records that substantiate Fuel Tax Credit claims under the Fuel Tax Act 2006, and Chain of Responsibility duties under the Heavy Vehicle National Law require operators to keep accurate cost and consumption data for each prime mover. This template gives a structured way to compare card data to fleet data, document exceptions, assign a corrective owner and sign off the reconciliation before the period closes. Over time the exception log reveals the drivers, vehicles and sites that consistently fall outside policy, allowing fleet managers to tighten controls where they actually pay back.

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Benefits of using this fleet fuel card reconciliation template

Cost control: pairs every card transaction with a fleet log entry so unbilled or duplicate charges are caught before they hit the cost centre.
Fraud detection: surfaces weekend fills, after-hours transactions, non-fuel items and unusually high litres against tank capacity for investigation.
FTC substantiation: documents the litres and activity for each vehicle in line with ATO Fuel Tax Credit record-keeping requirements under the Fuel Tax Act 2006.
Driver accountability: requires the driver name and odometer for each fill, creating a clear chain of custody for every dollar spent on fuel.
Variance trending: monthly exception counts and dollar value per vehicle reveal high-risk drivers, sites and routes that need a tighter policy.
Audit readiness: a signed monthly reconciliation provides documented evidence of internal control for external auditors, insurers and regulators.
Budget accuracy: matched card and log data feed accurate cost-per-kilometre and cost-per-asset figures for fleet budgeting and lease decisions.

Benefits of digitising forms in MapTrack

When you digitise fleet vehicle forms in MapTrack, you get:

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Electronic signatures.
Edit forms later without reprinting.
Restrict permissions (who can view, complete or approve).
Build forms with AI (describe what you need and MapTrack suggests the form).
Monitor odometer and service-interval triggers across your entire fleet.
Capture fuel receipts and trip logs alongside vehicle inspection data.
Compare vehicle downtime and repair costs to inform replacement decisions.

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What to include in a fleet fuel card reconciliation template

This fleet fuel card reconciliation template covers 9 key areas:

Reconciliation header: period covered, fleet or cost centre, reconciler name, supervisor approver and statement reference number.
Per-transaction details: transaction date, fuel card number, vehicle rego, driver name and station or supplier.
Quantity captured: litres dispensed, fuel type (diesel, ULP, premium, AdBlue) and unit price per litre on the card statement.
Vehicle odometer reading at the time of the fill so litres can be compared against expected consumption since the last fill.
Matching fleet log entry reference (row number or log ID) demonstrating the transaction has a corresponding driver-side record.
Exception flag and reason code: no log match, wrong vehicle, after-hours, non-fuel item, over-tank-capacity, distance anomaly or station outside region.
Corrective action and responsible owner with a target date for the driver, fleet supervisor or finance team to close the exception.
Period totals: total litres, total card spend, exception count, exception dollar value and reconciled balance against the card statement.
Driver and fleet manager sign-off: signatures and date once the reconciliation is complete and all exceptions are documented.

How to use this fleet fuel card reconciliation template

Pull the monthly card statement and the fleet fuel log: download the fuel card provider statement for the period and export the matching rows from the fleet fuel usage log so both sources cover the same dates and cost centre.
Match transactions one to one against the fleet log: walk down the card statement row by row, find the corresponding entry in the fleet log by rego, date and litres, and tick both rows once they pair within the tolerance allowed by your policy.
Flag exceptions and assign a reason code: any card transaction without a matching log entry, or any log entry without a matching transaction, becomes an exception line tagged with a reason code such as no log match, wrong vehicle, after-hours or non-fuel item.
Investigate every exception with the driver or supervisor: contact the driver or supervisor for each flagged line, request the receipt or trip notes, verify the rego and odometer, and update either the log or the exception register with the resolution.
Calculate variance and consumption checks: sum total litres and total spend, compare against expected consumption based on kilometres travelled and historical litres per 100 km, and flag any vehicle outside a 15 percent variance for mechanical or behavioural review.
Document outcomes and assign corrective owners: record the dollar value, reason and owner for every exception, set a target date for resolution and capture any policy or process change required to prevent recurrence in the next period.
Obtain driver and fleet manager sign-off: the reconciler signs to confirm every transaction was checked, the fleet manager countersigns to approve the reconciled balance and any write-offs, and the completed file is retained for ATO and audit purposes.

In MapTrack, you can track your fleet with gps and digital pre-starts. Each submission is stored as a timestamped PDF against the asset record.

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How often should you complete this form?

Fuel cards should be reconciled at the same cadence as the card billing cycle, which for most Australian fleets is monthly. Reconciliation should be completed within five working days of the statement arriving so exceptions are still fresh enough for drivers and supervisors to recall the trip and provide receipts. Operators running larger fleets often complete a lightweight weekly reconciliation against the in-month transaction feed, then a full monthly close once the formal statement is issued. Annual reviews of card limits, allowed merchant categories and after-hours rules should sit alongside the monthly reconciliation so policy keeps pace with the exception trend.

Frequently asked questions

Applicable regulatory standards

This template aligns with the following regulations and standards:

Fuel Tax Act 2006 (Fuel Tax Credits)
Heavy Vehicle National Law (HVNL) Chapter 4
ATO TR 2007/1 (records for FTC claims)
WHS Act 2011 Section 19

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