Excise on fuel and petroleum products

Understand your fuel excise obligations, including registration, licensing, lodgment, payment and record keeping.

Fuel and petroleum excise and key terms
Understand your excise obligations and key terms if your business manufactures, produces or stores excisable fuel.

Excise on types of fuel and petroleum products
Learn your excise obligations for gaseous fuels, biofuels, recycled petroleum and stabilised crude petroleum products.

Excise on fuel blending
Understand your excise obligations if your business deals in fuel blends manufactured or stored in Australia.

Excise licences for fuel and petroleum products
How to get an excise licence to manufacture, produce or store excisable fuel or petroleum products in Australia.

Stock control and ATO access for fuel and petroleum products
Understand your responsibilities if your business has an excise licence and stocks excisable fuel and petroleum products.

Permissions to move 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.

Excise duty rates for fuel and petroleum products
Work out your excise liability using the excise duty rates for fuel and petroleum products, including gaseous fuels.

Calculating fuel excise duty
How to calculate the amount of excise duty to pay on excisable fuel or petroleum products and fuel blends.

Lodge an excise return and pay fuel excise duty
How to lodge an excise return and pay excise duty on fuel and petroleum products if you hold an excise licence.

Excise refunds, drawbacks and remissions on fuel
How to claim a refund, drawback or remission on excisable fuel and petroleum products.

Record keeping for excisable fuel and petroleum
Records you need to keep if your business holds an excise licence and deals in fuel and petroleum products.

Contact us about excise for fuel and petroleum
Who to contact if your business manufactures, produces or stores excisable fuel or petroleum products in Australia.

Related pages

Excise guidelines for the fuel industry
Detailed information on terms, requirements and excise legislation for the fuel industry in Australia.