Overview
Your GPS apportionment report shows how vehicle activity and fuel have been allocated across public roads, off public roads and auxiliary equipment use for a reporting period. It also provides an estimated fuel tax credit (FTC) calculation. The same report is available as a fixed PDF and a detailed Excel workbook.
- The PDF presents the main findings and vehicle-level results in a fixed format. Its confidentiality notice applies to distribution.
- The Excel workbook contains the supporting tables and optional calculations based on alternative fuel inputs.
The screenshots below show an example report. Your figures, fuel types, rate periods, vehicles and number of per-vehicle pages may differ. The report is an apportionment estimate, not tax advice or a determination of your entitlement. Records and eligibility need separate consideration with your tax adviser before any amount is included in a claim.
Understanding your PDF report
What do the cover and scope pages show?
The cover identifies the client and reporting month. The scope page covers the reporting period, fuel type, fuel data source and calculation method. In this example, fuel is estimated from vehicle burn rates; a report using different fuel inputs may produce different results.
What does the Executive Summary show?
The Executive Summary shows total distance, operating time, apportioned fuel and estimated FTC. Its activity chart and table split fuel and credits between public roads, off public roads and auxiliary equipment. The distance chart compares road types; the operating-time chart shows where engine-on time was recorded.
The total fuel apportioned is not necessarily the same as eligible fuel. Eligibility and the applicable rate determine the estimated FTC shown beside each activity.
How are rate periods and fuel types shown?
FTC by Rate Period & Fuel Type shows the rates applied during the reporting period. Each block identifies a fuel type and date range, followed by fuel, eligible litres, rate in cents per litre and estimated FTC for each activity. The combined total brings together all rate periods and fuel types in the report. A report spanning a rate change can have more than one rate-period block.
What does the granular activity breakdown show?
Granular Breakdown separates public-road driving, public-road idling, off-public-road driving, off-public-road idling and auxiliary equipment. It shows each activity's fuel share, eligible litres, rate and estimated credit. The time chart lets you compare driving and idling. The off public roads uplift highlights the estimated contribution from off-public-road and auxiliary use compared with public-road use.
Auxiliary equipment operating time can overlap with driving or idling time. It is not an additional period of travel on top of the total engine-on operating time.
What does fleet composition show?
Fleet Composition groups included assets into heavy, light and specialised vehicle classes. It shows the number of vehicles and each class's distance, apportioned fuel and estimated FTC. The class mix indicates which types of vehicles contributed to the report.
What do the per-vehicle results show?
Four per-vehicle sections provide the detail behind the fleet totals and individual asset results:
- Per-Vehicle Distance Travelled: registration, vehicle details and distance on and off public roads. Auxiliary use has no distance of its own.
- Per-Vehicle Operating Time: engine-on time on and off public roads, auxiliary equipment time and total operating time. Auxiliary time is concurrent, not additive.
- Per-Vehicle Fuel Apportioned: estimated litres allocated to public roads, off public roads and auxiliary use, plus each vehicle's total.
- Per-Vehicle Tax Credits Estimated: estimated FTC in dollars for the same activity groups and each vehicle's total.
Registration and vehicle details identify the same asset across the four sections. Displayed values are rounded, so adding visible rows may differ slightly from an unrounded total. Larger fleets may have multiple pages for a per-vehicle section. The final PDF page contains contact details rather than another calculation.
Understanding your Excel report
The Index lists every worksheet, with clickable links that jump directly to the selected worksheet. It also indicates which sections have a PDF counterpart. The workbook contains summary tables, vehicle-level detail and optional calculators.
| Worksheet | What it tells you |
|---|---|
| Index | Clickable links that jump to each worksheet, alongside the corresponding PDF section where applicable. |
| Report Information | Client and report identifiers, reporting period, generation date, fuel source and asset count. |
| Disclaimer & Scope | Inputs, method, limitations and the distinction between an estimate and a tax claim. |
| Executive Summary | Headline distance, time, fuel and estimated FTC, with activity splits and eligible fuel as a percentage of total fuel. |
| FTC by Rate Period & Fuel Type | Rate dates and fuel types, with driving and idling detail, eligible litres, fuel eligibility percentages, rates, estimated FTC and combined totals. It also provides the monthly rates used by the hourly calculator. |
| Activity by Rate Period | Distance and operating time by road type and activity for each rate period and fuel type, with their percentage shares. |
| Granular Breakdown | Driving and idling by road type, auxiliary use, fuel and time shares, eligible fuel, eligible fuel as a percentage of total fuel, and estimated FTC. |
| Fleet Composition | Asset counts and contributions by heavy, light and specialised class. |
| Vehicle Register | Registered vehicle details, class, fuel type, eligibility and fuel or auxiliary settings. It can include vehicles with no activity in this report. |
| Per-Vehicle Distance | Each included vehicle's on- and off-public-road kilometres, plus each road type's share of its total distance. |
| Per-Vehicle Operating Time | Each included vehicle's driving, idling and auxiliary time, activity time shares and active days. It also contains monthly vehicle activity inputs for the hourly calculator. |
| Per-Vehicle Fuel | Each included vehicle's fuel by road type, driving, idling and auxiliary use, with fuel shares and on-public-road eligible litres and percentages. |
| Per-Vehicle Tax Credits | Each included vehicle's estimated FTC by road type and driving or idling activity, plus its total. |
| FTC Fuel Adjustment | Optional fleet-total or per-vehicle actual-fuel scenarios, with detailed adjusted litres and credits by activity. |
| FTC Hourly Fuel Rate Calculator | Optional hourly burn-rate scenario, with fuel and activity shares by road type, driving, idling and auxiliary use. |
How is activity shown for each rate period?
Activity by Rate Period is an Excel-only view of distance and operating time for each fuel type and rate period. It separates on-public-road and off-public-road driving and idling from auxiliary equipment time. Distance applies to driving; the percentage columns show each activity's share of distance or whole-trip time. Time shares can total less than 100% when a trip includes unclassified time. Auxiliary time can occur alongside driving or idling and is not added to the period's total operating time.
What extra detail is in the vehicle worksheets?
The Excel per-vehicle sheets retain the totals shown in the PDF and add more detail. Per-Vehicle Distance shows each road type's share of a vehicle's distance. Per-Vehicle Operating Time adds active days, driving and idling time by road type, and time shares. Per-Vehicle Fuel separates driving and idling litres, fuel shares and on-public-road eligible fuel. Per-Vehicle Tax Credits separates the road-type credits into driving and idling amounts. Vehicle ID and description columns provide further asset context.
The fuel percentages are shares of each vehicle's total apportioned fuel. Operating-time shares are based on whole-trip time, so unclassified time can leave the displayed activity shares below 100%. Auxiliary time may overlap other activity.
The Vehicle Register is not the same as the list of vehicles included in a reporting period: it can also show registered assets with no activity. Its identity and settings columns provide context for differences between the register and the per-vehicle results.
What does the FTC Fuel Adjustment worksheet show?
The FTC Fuel Adjustment worksheet compares the report's estimated fuel with known fuel consumption. Yellow cells are inputs. It provides two alternative scenarios, not two amounts to add together:
- Actual fleet fuel: the fleet's total actual litres for the period can be entered in one input cell. The worksheet applies the report's existing activity, eligibility, fuel-type and rate-period mix to that total.
- Actual per-vehicle fuel: a separate input area accepts actual litres for each listed vehicle. Zero represents no fuel used by a listed vehicle; incomplete vehicle inputs can prevent a total from being calculated.
The per-vehicle area now also shows each vehicle's estimated fuel, actual fuel, adjustment multiplier and reported versus adjusted FTC. Additional columns break adjusted eligible litres and FTC down by on-public-road, off-public-road and auxiliary use. The road fuel shares include both driving and idling fuel, whether or not it is eligible.
The adjustment is a separate scenario. It does not rewrite the original report worksheets or PDF, and it does not change the underlying activity classification. Missing inputs or calculation errors indicate that the fuel entries and report data need further review before the adjusted result can be relied on.
What does the FTC Hourly Fuel Rate Calculator show?
The FTC Hourly Fuel Rate Calculator has yellow input cells for on-public-road driving, off-public-road driving, idling and auxiliary equipment burn rates in litres per hour. It applies those rates to recorded activity, with monthly vehicle results below the input area. The results also separate driving and idling fuel by road type and show fuel shares for on-public-road, off-public-road and auxiliary use. This is another separate scenario for comparison; it does not replace the report's original estimated totals or the PDF. Auxiliary operating time can overlap with driving or idling time.
What should I keep in mind before utilising this information?
- Verify the reporting period, fuel type, fuel data source and included vehicles.
- Vehicle classes, eligibility and unusual distance, time, fuel or FTC amounts may need further review.
- The rate periods, activity mix and source of fuel data affect the estimated result.
- Excel scenarios are separate from the original report; the fuel or burn-rate evidence behind a comparison remains important.
- Eligibility, supporting records and any amount to be claimed are matters to discuss with a tax adviser. Nuonic's estimate does not determine entitlement. The ATO's fuel tax credit tools provide further information.