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  • ATO action to reduce the gap

    There is extensive oversight of the product stewardship for oil as the number of active oil recyclers is small and highly concentrated.

    The product stewardship for oil benefit is paid in a highly regulated manner. Oil recyclers are required to obtain an excise manufacturer licence (except Category 8 claimants) to be eligible for the benefit. We undertake close monitoring and assurance activities. We have regular contact with oil recyclers and regularly review quality testing results of recycled oils (Category 1 benefits).

    The product stewardship for oil levy is payable on the release of eligible oils and lubricants from licensed customs warehouses and licensed excise premises into home consumption. Payments of the levy are closely monitored as part of warehouse system administration.

    Our key strategies include:

    • client relationship management with key industry participants
    • registration verification and assurance checks for recyclers of oil
    • six-monthly review of scientific testing of oil recycled under the program to ensure oil grade standards are met
    • compliance activity with oil recyclers.

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      Last modified: 19 Oct 2020QC 64040