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  • Rates

    Each PSO category of recycled oil has a benefit rate. The benefit rates are based on the extent of processing and the end product. The more sophisticated the treatment the higher the benefit rate.

    Table 1: Benefit rates from 1 July 2014

    Category number

    Category description

    Benefit rate (cents per litre)


    Re-refined base oil (for use as a lubricant or a hydraulic or transformer oil) that meets the criteria mentioned in Schedule 1 of the Product Stewardship (Oil) Regulations 2000External Link

    50 (see Note 1)


    Other re-refined base oils (for example, chain bar oil)



    Diesel fuels that comply with the Fuel Standard (Automotive Diesel) Determination 2001



    Diesel extenders:

    • that are filtered, de-watered and de-mineralised, and
    • that, if combined with diesel fuels, would produce a combined fuel that complies with the Fuel Standard (Automotive Diesel) Determination 2001 



    High grade industrial burner oils (filtered, de-watered and de-mineralised)



    Low grade industrial burner oils (filtered and de-watered).

    3 (see Note2)


    Industrial process oils and lubricants, including hydraulic and transformer oils (re-processed or filtered, but not re-refined)

    0 (see Note 3)


    Gazetted oil consumed in Australia for a gazetted use



    1. An additional amount of 12 cents per litre of product stewardship (oil) benefit is payable in respect of Category 1 re-refined base oil where the entitlement to the benefit arises between 1 July 2020 and 31 December 2020.
    2. From 23 April 2013 there is no benefit payable under category 6 (low grade industrial burner oils) as a result of a decision handed down by the Administrative Appeals Tribunal in 2013 (Cooper Bros Holdings Pty Ltd trading as Triple R Waste Management v Commissioner of Taxation).
    3. The benefit amount for category 7 oil is nil. The reason industrial process oils and lubricants (including hydraulic and transformer oils) that are reprocessed or filtered but not re-refined are included in category 7 is to ensure they are not captured under another category. The result being that excise paid oils that are used and then cleaned but not re-refined and then re-used for the same use don't attract additional excise duty and don't create a PSO benefit.
    Table 2: Closed category

    Category number

    Category description

    Benefit rate (cents per litre)


    Category 9 closed on 30 June 2006. Lodgment of claims for this category closed on 30 June 2009.


    Last modified: 07 Sep 2020QC 44554