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.
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. In 2020, indexation occurred on 3 February and 3 August.
Excise duty rates also increase in July each year for biodiesel and fuel ethanol.
The CPI indexation factor for rates from 3 August 2020 is 0.9850. As the factor is less than one, the rates do not change.
On this page:
Excise duty rates – fuel
Fuel is everything listed in item 10 in this table but excludes goods classified to item 15, waxes and bitumen.
Note: Gasoline is more commonly referred to as petrol in Australia.
Table 1: Fuel rates
Tariff item
|
Description
|
Unit
|
From 1/7/2020 to 2/8/2020
|
From 3/8/2020
|
10.1
|
Petroleum condensate
|
$ per litre
|
0.423
|
0.423
|
10.2
|
Stabilised crude petroleum oil
|
$ per litre
|
0.423
|
0.423
|
10.3
|
Topped crude petroleum oil
|
$ per litre
|
0.423
|
0.423
|
10.5
|
Gasoline (other than for use as fuel in aircraft)
|
$ per litre
|
0.423
|
0.423
|
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 $0.423 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.423 per litre at step 3)
|
10.10
|
Diesel
|
$ per litre
|
0.423
|
0.423
|
10.12
|
Blends of diesel and biodiesel and/or ethanol
|
$ per litre
|
The amount of duty worked out under section 6G (using $0.423 per litre at step 3)
|
The amount of duty worked out under section 6G (using $0.423 per litre at step 3)
|
10.15
|
Heating oil
|
$ per litre
|
0.423
|
0.423
|
10.16
|
Kerosene (other than for use as fuel in aircraft)
|
$ per litre
|
0.423
|
0.423
|
10.17
|
Kerosene for use as fuel in aircraft
|
$ per litre
|
0.03556
|
0.03556
|
10.18
|
Fuel oil
|
$ per litre
|
0.423
|
0.423
|
10.19A
|
LPG, other than LPG exempted from excise duty by section 77HB of the Excise Act 1901
|
$ per litre
|
0.138
|
0.138
|
10.19B
|
LNG, other than LNG exempted from excise duty by section 77HB of the Excise Act 1901
|
$ per kilogram
|
0.290
|
0.290
|
10.19C
|
CNG, other than CNG exempted from excise duty by section 77HA of the Excise Act 1901
|
$ per kilogram
|
0.290
|
0.290
|
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
|
0.139
|
0.139
|
10.21
|
Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)
|
$ per litre
|
0.071
|
0.071
|
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
|
0.423
|
0.423
|
10.26
|
Mineral turpentine (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.423
|
0.423
|
10.27
|
White spirit (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.423
|
0.423
|
10.28
|
Petroleum products (other than blends) not elsewhere included (other than goods covered by section 77J of the Excise Act 1901)
|
$ per litre
|
0.423
|
0.423
|
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 $0.423 per litre at step 3 at 6G)
|
The amount of duty worked out under section 6G (using $0.423 per litre at step 3 at 6G)
|
Fuel rates – certain petroleum-based products
The following rates are not subject to indexation.
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
|
Rate
|
15.1
|
Petroleum-based oils (including lubricant/fluid/oil products) and their synthetic equivalents but not greases
|
$ per litre
|
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
|
15.3
|
Petroleum-based greases and their synthetic equivalents
|
$ per kilogram
|
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
|
Contact us for more information on calculating excise duty for:
- stabilised crude petroleum oil
- condensate.
Find out about:
ATO list of fuel and petroleum products and the excise duty rates that apply to them.