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  • Excise duty rates for fuel and petroleum products

    Fuel and petroleum products and the excise duty rates that apply to them.

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    Excise duty rates

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    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.

    The law indexes the excise duty rates for fuel and petroleum products (other than aviation fuels and certain petroleum-based products) twice a year, based on the upward movement of the consumer price index (CPI). The Australian Bureau of Statistics (ABS) is responsible for determining and publishing the CPI which provides the basis for indexation.

    Generally, indexation occurs on 1 February and 1 August. The CPI indexation factor for rates from 1 August 2022 is 1.040.

    Excise duty rates also increase in July each year for biodiesel.

    From 30 March to 28 September 2022, the excise and excise equivalent customs duty rates for petrol, diesel and all other fuel and petroleum-based products (except aviation fuels) temporarily reduced. These rates returned to the full rate on 29 September 2022.

    The excise duty rates may also change due to other law changes.

    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

    From 1 August 2022

    From 29 September 2022

    10.1
    Unit: $ per litre

    Petroleum condensate

     

    0.230

    0.460

    10.2
    Unit: $ per litre

    Stabilised crude petroleum oil

     

    0.230

    0.460

    10.3

    Unit: $ per litre

    Topped crude petroleum oil

     

    0.230

    0.460

    10.5

    Unit: $ per litre

    Gasoline (other than for use as fuel in aircraft)

    0.230

    0.460

    10.6

    Unit: $ per litre

    Gasoline for use as fuel in aircraft

     

    0.03556

    0.03556

    10.7

    Unit: $ per litre

    Blends of gasoline and ethanol

     

    The amount of duty worked out under section 6G (using $0.23 per litre at step 3)

    The amount of duty worked out under section 6G (using $0.46 per litre at step 3)

    10.10

    Unit: $ per litre

    Diesel

     

    0.230

    0.460

    10.12

    Unit: $ per litre

    Blends of diesel and biodiesel and/or ethanol

     

    The amount of duty worked out under section 6G (using $0.23 per litre at step 3)

    The amount of duty worked out under section 6G (using $0.46 per litre at step 3)

    10.15

    Unit: $ per litre

    Heating oil

     

    0.230

    0.460

    10.16

    Unit: $ per litre

    Kerosene (other than for use as fuel in aircraft)

     

    0.230

    0.460

    10.17

    Unit: $ per litre

    Kerosene for use as fuel in aircraft

     

    0.03556

    0.03556

    10.18

    Unit: $ per litre

    Fuel oil

     

    0.230

    0.460

    10.19A

    Unit: $ per litre

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

     

    0.075

    0.150

    10.19B

    Unit: $ per kilogram

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

     

    0.158

    0.315

    10.19C

    Unit: $ per kilogram

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

     

    0.158

    0.315

    10.20

    Unit: $ per litre

     

    Denatured ethanol for use as fuel in an internal combustion engine (rate worked out under section 6H of the Excise Tariff Act 1921)

     

    0.075

    0.151

    10.21

    Unit: $ per litre

     

    Biodiesel (rate worked out under section 6J of the Excise Tariff Act 1921)

    0.054

    0.107

    10.25

    Unit: $ per litre

    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)

     

    0.230

    0.460

    10.26

    Unit: $ per litre

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

    0.230

    0.460

    10.27

    Unit: $ per litre

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

     

    0.230

    0.460

    10.28

    Unit: $ per litre

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

     

    0.230

    0.460

    10.30

    Unit: $ per litre

    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 $0.23 per litre at step 3)

    The amount of duty worked out under section 6G (using $0.46 per litre at step 3)

    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

    Rate from
    30 March 2022 to September 28 2022

    Rate from
    29 September 2022

    15.1

    Unit: $ per litre

    Petroleum-based oils that are lubricant/fluid/oil products or their synthetic equivalents but not greases

     

    0.043

    0.085

    15.2

    Unit: $ per litre

    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

     

    0.043

    0.085

    15.3

    Unit: $ per kilogram

    Petroleum-based greases and their synthetic equivalents

     

    0.043

    0.085

    15.4

    Unit: $ per kilogram

    Petroleum-based oils that are lubricant/fluid/oil products and greases or their synthetic equivalents, recycled for use as greases

     

    0.043

    0.085

    Contact us for more information on calculating excise duty for:

    • stabilised crude petroleum oil
    • condensate.

    Historical excise duty rates

    The Australian Government data.gov.au website lists Historical excise duty ratesExternal Link.

    Last modified: 29 Sep 2022QC 63573