Excise - recycled fuel and fuel products

Information currently under revision

This information is no longer current due to a recent Administrative Appeals Tribunal (AAT) decision. The content is being revised in line with the AAT decision and will be published as soon as possible. If you have any questions about how excise is applied to recycled fuel and fuel products, phone Stasi Polas on (03) 9285 1074.

Last Modified: Tuesday, 11 June 2013

Table of contents

Information currently under revision

What are recycled fuel products?

How are recycled fuel products treated in the excise tariff schedule?

What are your excise obligations?

If you pay contractors to collect waste oil and deliver it to your premises, do they need a licence?

If you recycle oil and pay a third party to take away a liquid by-product to use as burner fuel, is this liquid excisable?

If you recycle oil and blend it with diesel is the blend excisable?

What concessions or benefits are available?

What are fuel tax credits?

Are you entitled to fuel tax credits if you buy solvent and recycle it in your business?

What is the product stewardship for oil program (PSO)?

What are the different categories of PSO benefits?

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