ATO role in the National Fuel Security Plan
On 30 March 2026, the Australian Government announced the National Fuel Security Plan.
We are administering temporary measures from 1 April 2026, including:
- reducing the fuel excise for 3 months (32 cent per litre reduction) – see Excise duty rates for fuel and petroleum products
- changes to fuel tax credit rates due to
- the reduction in the heavy vehicle road user charge to zero for 3 months – see Rates – business
- the deferral of the next scheduled increase in the heavy vehicle road user charge by 6 months.
These changes are now law.
ATO options for impacted taxpayers
If you are impacted by increasing fuel prices, the ATO has a range of options to help manage your tax obligations.
Options for businesses
The ATO is offering streamlined access to a new temporary ATO fuel response payment plan in response to the impact of high fuel prices on businesses.
This is in addition to pre-existing options available to help manage your tax obligations, including:
- priority processing of tax returns
- remitting penalties and interest
- varying your pay as you go (PAYG) instalment
- payment plans
- discretion not to offset.
To find out more, visit Tax support for individuals, businesses, not-for-profits and tax professionals.
Options for individuals
For individuals experiencing hardship due to fuel prices, we have pre-existing support services. To find out more, visit Tax support for individuals, businesses, not-for-profits and tax professionals.
How registered tax and BAS agents can help
As a registered tax or BAS agent you play a vital role in supporting your clients who are impacted by high fuel prices. You can support your clients who are most impacted as follows:
- Where your clients are likely to receive an activity statement refund, manage your workflows to prioritise their lodgments to help them manage cashflow.
- If your clients are eligible for the ATO fuel response payment plan, you can lodge an application on their behalf provided you have their written authority to do so.
- Consider the ATO’s existing support mechanisms such as payment plans, lodgment and payment deferrals and penalty and interest remission and guide your clients as appropriate.