Excise duty rates for fuel and petroleum products
The following tables 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. Save this page to your favourites to make sure you use the correct rate for each product in every excise return you lodge. 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 and certain petroleum-based products) are indexed twice a year, based on the upward movement of the consumer price index (CPI). Generally, indexation occurs on 1 February and 1 August.
The CPI indexation factor for rates from 2 August 2021 is 1.014.
Excise duty rates also increase in July each year for biodiesel.
On this page:
Excise duty rates – fuel
Fuel is everything listed in item 10 (see Table 1), but excludes goods listed in item 15 (Table 2), waxes and bitumen.
Note: In Australia, gasoline is more commonly referred to as petrol.
Table 1: Fuel rates
Tariff item
|
Description
|
Unit
|
From 1 July 2021 to 1 Aug 2021
|
From 2 Aug 2021
|
10.1
|
Petroleum condensate
|
$ per litre
|
0.427
|
0.433
|
10.2
|
Stabilised crude petroleum oil
|
$ per litre
|
0.427
|
0.433
|
10.3
|
Topped crude petroleum oil
|
$ per litre
|
0.427
|
0.433
|
10.5
|
Gasoline (other than for use as fuel in aircraft)
|
$ per litre
|
0.427
|
0.433
|
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 $0.427 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.433 per litre at step 3)
|
10.10
|
Diesel
|
$ per litre
|
0.427
|
0.433
|
10.12
|
Blends of diesel and biodiesel and/or ethanol
|
$ per litre
|
The amount of duty worked out under section 6G (using $0.427 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.433 per litre at step 3)
|
10.15
|
Heating oil
|
$ per litre
|
0.427
|
0.433
|
10.16
|
Kerosene (other than for use as fuel in aircraft)
|
$ per litre
|
0.427
|
0.433
|
10.17
|
Kerosene for use as fuel in aircraft
|
$ per litre
|
0.03556
|
0.03556
|
10.18
|
Fuel oil
|
$ per litre
|
0.427
|
0.433
|
10.19A
|
LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901
|
$ per litre
|
0.139
|
0.141
|
10.19B
|
LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901
|
$ per kilogram
|
0.293
|
0.297
|
10.19C
|
CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901
|
$ per kilogram
|
0.293
|
0.297
|
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
|
0.140
|
0.142
|
10.21
|
Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)
|
$ per litre
|
0.085
|
0.087
|
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
|
0.427
|
0.433
|
10.26
|
Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.427
|
0.433
|
10.27
|
White spirit (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.427
|
0.433
|
10.28
|
Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.427
|
0.433
|
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 $0.427 per litre at step 3 at 6G)
|
The amount of duty worked out under section 6G (using $0.433 per litre at step 3 at 6G)
|
Excise duty rates – certain petroleum-based products
The following rates are not subject to indexation.
Table 2: Excise duty rates – Certain petroleum-based products other than those products for use as a fuel, exempt oils and hydraulic fluids
Tariff item
|
Description
|
Unit
|
Rate
|
15.1
|
Petroleum-based oils that are lubricant/fluid/oil products; or their synthetic equivalents but not greases
|
$ per litre
|
0.085
|
15.2
|
Petroleum-based oils that are lubricant/fluid/oil products and greases; or their synthetic equivalents, recycled for use as oils that are lubricant/fluid/oil products but not greases
|
$ per litre
|
0.085
|
15.3
|
Petroleum-based greases and their synthetic equivalents
|
$ per kilogram
|
0.085
|
15.4
|
Petroleum-based oils that are lubricant/fluid/oil products and greases or their synthetic equivalents, recycled for use as greases
|
$ per kilogram
|
0.085
|
Contact us for more information on calculating excise duty for:
- stabilised crude petroleum oil
- condensate.
Historical excise duty rates
Historical excise duty ratesExternal Link are listed on the Australian Government data.gov.au website.
See also:
ATO list of fuel and petroleum products and the excise duty rates that apply to them.