• Excise rates for fuel

    The table below lists fuel and petroleum products and the excise duty rates that apply. It is 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.

    Fuel rates

    Tariff item

    Description

    Rate from 1 July 2016

    Rate from 1 Aug 2016

    10

    Fuel*

     

     

    10.1

    Petroleum condensate

    $0.395 per litre

    $0.396 per litre

    10.2

    Stabilised crude petroleum oil 

    $0.395 per litre

    $0.396 per litre

    10.3

    Topped crude petroleum oil

    $0.395 per litre

    $0.396 per litre

    10.5

    Gasoline (other than for use as fuel in aircraft) 

    $0.395 per litre

    $0.396 per litre

    10.6

    Gasoline for use as fuel in aircraft 

    $0.03556 per litre

    $0.03556 per litre

    10.7

    Blends of gasoline and ethanol 

    The amount of duty worked out under section 6G (using $0.395 per litre at step 3) 

    The amount of duty worked out under section 6G (using $0.396 per litre at step 3) 

    10.10

    Diesel 

    $0.395 per litre

    $0.396 per litre

    10.12

    Blends of diesel and biodiesel and/or ethanol

    The amount of duty worked out under section 6G (using $0.395 per litre at step 3) 

    The amount of duty worked out under section 6G (using $0.396 per litre at step 3) 

    10.15

    Heating oil

    $0.395 per litre

    $0.396 per litre

    10.16

    Kerosene (other than for use as fuel in aircraft)

    $0.395 per litre 

    $0.396 per litre 

    10.17

    Kerosene for use as fuel in aircraft 

    $0.03556 per litre 

    $0.03556 per litre 

    10.18

    Fuel oil

    $0.395 per litre 

    $0.396 per litre 

    10.19A

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

    $0.129 per litre 

    $0.129 per litre 

    10.19B

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

    $0.270 per kilogram

    $0.271 per kilogram

    10.19C

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

    $0.270 per kilogram

    $0.271 per kilogram

    10.20

    Denatured ethanol for use as fuel in an internal combustion engine** 

    $0.026 per litre

    $0.026 per litre

    10.21

    Biodiesel***

    $0.013 per litre

    $0.013 per litre

    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)

    $0.395 per litre 

    $0.396 per litre 

    10.26

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

    $0.395 per litre 

    $0.396 per litre 

    10.27

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

    $0.395 per litre 

    $0.396 per litre 

    10.28

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

    $0.395 per litre 

    $0.396 per litre 

    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)

    The amount of duty worked out under section 6G (using $0.395 per litre at step 3 at 6G)

    The amount of duty worked out under section 6G (using $0.396 per litre at step 3 at 6G)

    15

    Certain petroleum-based products other than:

    (a) products for use as a fuel

    (b) exempt oils and hydraulic fluids

     

     

    15.1

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

    $0.085 per litre 

    $0.085 per litre 

    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

    $0.085 per litre 

    $0.085 per litre 

    15.3

    Petroleum-based greases and their synthetic equivalents

    $0.085 per kilogram

    $0.085 per kilogram

    15.4

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

    $0.085 per kilogram 

    $0.085 per kilogram 

    20

    Stabilised crude petroleum oil other than:

    (a) stabilised crude petroleum oil produced from a Resource Rent Tax area

    (b) exempt offshore oil

     

     

    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

    21

    Condensate, other than:

    (a) condensate produced from a Resource Rent Tax area

    (b) condensate produced from a prescribed source

    (c) exempt offshore condensate

     

     

    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

    * Fuel is everything listed in item 10 above but excludes:

    • goods classified to item 15
    • waxes and bitumen
    • goods covered by section 77HA or 77HB of the Excise Act 1901

    **The rate of duty for denatured ethanol for use as fuel in an internal combustion engine is worked out under section 6H of the Excise Tariff Act 1921.

    *** The rate of duty for biodiesel is worked out under section 6J of the Excise Tariff Act 1921.

    Last modified: 27 Jul 2016QC 47690