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  • Product stewardship for oil gap 2018-19

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information about estimating the product stewardship for oil gap. This is the first year we have published this tax gap estimate. This gap forms a part of our overall tax performance program.

    The product stewardship for oil is designed to encourage the recycling of used petroleum-based oils and synthetic equivalents. It achieves this by offering a benefit paid to oil recyclers who recycle these products.

    Under the program, a levy (in the form of excise and customs duty) is collected on all petroleum-based oil or their synthetic equivalents produced in or imported into Australia. This levy is used to fund the benefits paid to recyclers of used oil. Oil recyclers are required to register for excise manufacture to be eligible for the benefit.

    We conduct regular assurance activities, including both:

    • regular contact with oil recyclers
    • sampling of the grades of oil produced under the program.

    Our estimate of the product stewardship for oil gap covers a six-year period between 2013–14 and 2018–19. For 2018–19, we estimate the gap to be $1.2 million or 1% of the amounts that should theoretically be administered by this program.

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      Last modified: 13 May 2022QC 69574