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  • Claiming

    How to claim or amend a product stewardship for oil (PSO) benefit. You must be eligible and registered to lodge a claim.

    On this page

    Requirements to claim

    To claim a PSO benefit you must be:

    You can lodge your claim within 3 years from the date you registered. We will work out the amount of your claim using the rate applicable for the period you provided.

    Making a claim where multiple rates apply

    From 30 March to 28 September 2022, the excise duty rates for petrol, diesel, and all other fuel and petroleum-based products (except aviation fuels) were temporarily reduced.

    The PSO benefit rate for gazetted oils used in Australia for a gazetted use (category 8) reduced from 8.5 cents per litre to 4.3 cents per litre from 30 March 2022 to 28 September 2022.

    These rates returned to the full rate on 29 September 2022.

    If you are claiming a category 8 PSO benefit, multiple rates may apply.

    To ensure we apply the correct rate, we recommend you lodge a claim for each of the following periods:

    • up to 29 March 2022
    • from 30 March 2022 – 28 September 2022
    • from 29 September 2022.


    Example: lodging a claim for PSO

    KPM Chemicals Pty Ltd uses a paraffinic process oil to manufacture mould release agents. KPM needs to lodge a category 8 PSO claim in December for gazetted oil used:

    • before and after 30 March
    • after 28 September 2022.

    When KPM lodges its claim in December 2022, it should lodge 3 separate claims:

    • claim 1 – for gazetted oil used up to 29 March 2022
    • claim 2 – for gazetted oil used from 30 March 2022 – 28 September 2022
    • claim 3 – for gazetted oil used from 29 September 2022.

    This will make sure the correct rate can be applied to KPM's claims.

    End of example

    How to lodge your claim

    You can lodge your PSO claim using Online services for business:

    1. select Lodgments, then Reports and forms
    2. select Product stewardship for oil claim
    3. complete all mandatory fields and review the information
    4. tick the Declaration box and select Submit. 

    Amending your claim

    You may amend a claim you have previously made. Your amendment request must be made within 2 years of the end of the claim period or a further period we have allowed.

    For example, if you lodged your claim on 1 February 2022 and your claim period was from 1 January 2022 to 31 January 2022, you have until 31 January 2024 to lodge a request for an amended assessment.

    You can amend your PSO claim by using our online services. You will receive a confirmation with a receipt ID.

    Follow the steps below to amend your claim online using Online services for business:

    1. select Lodgments, then Reports and forms
    2. select Product stewardship for oil claim
    3. locate the claim you wish to amend and select Amend – note that only claims that fall within the period of review timeframe will have this option available
    4. update the Fuel Quantity with the correct information
    5. tick the Declaration box and select Submit. 
    Last modified: 29 Sep 2022QC 44557