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  • Excise rates for fuel

    The tables below list fuel and petroleum products and the excise duty rates that apply to them. They are a simplified version of the Schedule to the Excise Tariff Act 1921.

    Excise rates are expressed per litre, kilolitre or kilogram of product for fuel and petroleum products, including gaseous fuels.

    Excise rates on fuel and petroleum products (other than aviation fuels) are indexed twice a year in line with the consumer price index – generally on 1 February and 1 August.

    From 1 July 2016, excise duty rates also increase annually for biodiesel and fuel ethanol.

    Table 1: Fuel rates – Fuel1

    Tariff item

    Description

    Unit

    From 1/7/2017

    From 1/8/2017

    10.1

    Petroleum condensate

    $ per litre

    0.401

    0.403

    10.2

    Stabilised crude petroleum oil

    $ per litre

    0.401

    0.403

    10.3

    Topped crude petroleum oil

    $ per litre

    0.401

    0.403

    10.5

    Gasoline (other than for use as fuel in aircraft)

    $ per litre

    0.401

    0.403

    10.6

    Gasoline for use as fuel in aircraft

    $ per litre

    0.03556

    0.03556

    10.7

    Blends of gasoline and ethanol

    $ per litre

    The amount of duty worked out under section 6G (using $0.401 per litre at step 3) 

    The amount of duty worked out under section 6G (using $0.403 per litre at step 3) 

    10.10

    Diesel

    $ per litre

    0.401

    0.403

    10.12

    Blends of diesel and biodiesel and/or ethanol

    $ per litre

    The amount of duty worked out under section 6G (using $0.401 per litre at step 3) 

    The amount of duty worked out under section 6G (using $0.403 per litre at step 3

    10.15

    Heating oil

    $ per litre

    0.401

    0.403

    10.16

    Kerosene (other than for use as fuel in aircraft)

    $ per litre

    0.401

    0.403

    10.17

    Kerosene for use as fuel in aircraft

    $ per litre

    0.03556

    0.03556

    10.18

    Fuel oil

    $ per litre

    0.401

    0.403

    10.19A

    LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901

    $ per litre

    0.131

    0.132

    10.19B

    LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901

    $ per kilogram

    0.274

    0.276

    10.19C

    CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901

    $ per kilogram

    0.274

    0.276

    10.20

    Denatured ethanol for use as fuel in an internal combustion engine (rate worked out under section 6H of the Excise Tariff Act 1921)

    $ per litre

    0.053

    0.053

    10.21

    Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)

    $ per litre

    0.027

    0.027

    10.25

    Liquid aromatic hydrocarbons consisting principally of benzene, toluene or xylene or mixtures of them (other than goods covered by section 77J of the Excise Act 1901)

    $ per litre

    0.401

    0.403

    10.26

    Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901

    $ per litre

    0.401

    0.403

    10.27

    White spirit (other than goods covered by section 77J of the Excise Act 1901

    $ per litre

    0.401

    0.403

    10.28

    Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)

    $ per litre

    0.401

    0.403

    10.30

    Blends of 1 or more of the above goods (with or without other substances) not elsewhere included that can be used as fuel in an internal combustion engine (other than goods covered by section 77J of the Excise Act 1901)

    $ per litre

    The amount of duty worked out under section 6G (using $0.401 per litre at step 3 at 6G)

    The amount of duty worked out under section 6G (using $0.403 per litre at step 3 at 6G)

    Note: 1 Fuel is everything listed in item 10 above but excludes goods classified to item 15 and waxes and bitumen.
    Table 2: Fuel rates – Certain petroleum-based products other than those products for use as a fuel and exempt oils and hydraulic fluids

    Tariff item

    Description

    Unit

    From 1/7/2017

    From 1/8/2017

    15.1

    Petroleum-based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases 

    $ per litre 

    0.085

    0.085

    15.2

    Petroleum-based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as oils (including lubricant/fluid/oil products) but not greases

    $ per litre 

    0.085

    0.085

    15.3

    Petroleum-based greases and their synthetic equivalents

    $ per kilogram 

    0.085

    0.085

    15.4

    Petroleum-based oils (including lubricant/fluid/oil products and greases) and their synthetic equivalents, recycled for use as greases

    $ per kilogram

    0.085

    0.085

    Table 3: Fuel rates – Stabilised crude petroleum oil other than stabilised crude petroleum oil produced from a Resource Rent Tax area, and exempt offshore oil

    Tariff item

    Description

    From 1/7/2017

    From 1/8/2017

    20.1

    As prescribed by by-law

    Free

    Free

    20.2

    Delayed-entry oil

    The delayed-entry oil rate that applies to the oil 

    The delayed-entry oil rate that applies to the oil 

    20.3

    Pre-threshold onshore oil 

    Free

    Free

    20.5

    New oil

    Free or, if higher, the amount of duty worked out under section 6C

    Free or, if higher, the amount of duty worked out under section 6C

    20-.6

    Intermediate oil 

    Free or, if higher, the amount of duty worked out under section 6D

    Free or, if higher, the amount of duty worked out under section 6D

    20.7

    Other

    Free or, if higher, the amount of duty worked out under section 6B

    Free or, if higher, the amount of duty worked out under section 6B

    Table 4: Fuel rates – Condensate, other than condensate produced from a Resource Rent Tax area, from a prescribed source, or exempt offshore condensate

    Tariff item

    Description

    From 1/7/2017

    From 1/8/2017

    21.1

    As prescribed by by-law

    Free

    Free

    21.2

    Pre-threshold onshore condensate 

    Free

    Free

    21.3

    Other

    Free or, if higher, the amount of duty worked out under section 6CA

    Free or, if higher, the amount of duty worked out under section 6CA

    Last modified: 26 Jul 2017QC 47690