Excise on fuel and petroleum products
Understand your fuel excise obligations, including registration, licensing, lodgment, payment and record keeping.
Understand your excise obligations and key terms if your business manufactures, produces or stores excisable fuel.
Learn your excise obligations for gaseous fuels, biofuels, recycled petroleum and stabilised crude petroleum products.
Understand your excise obligations if your business deals in fuel blends manufactured or stored in Australia.
How to get an excise licence to manufacture, produce or store excisable fuel or petroleum products in Australia.
Understand your responsibilities if your business has an excise licence and stocks excisable fuel and petroleum products.
How to get permission from ATO to move underbond excisable goods between licensed premises or to a place of export.
Work out your excise liability using the excise duty rates for fuel and petroleum products, including gaseous fuels.
How to calculate the amount of excise duty to pay on excisable fuel or petroleum products and fuel blends.
How to lodge an excise return and pay excise duty on fuel and petroleum based products.
How to claim a refund, drawback or remission on excisable fuel and petroleum-based products.
Records you need to keep if your business holds an excise licence and deals in fuel and petroleum products.
Who to contact if your business manufactures, produces or stores excisable fuel or petroleum products in Australia.
The ATO is the Government’s principal revenue collection agency. Our role is to manage and shape the tax, excise and superannuation systems that fund services for Australians.
QC63553