ATO role in the National Fuel Security Plan
As from 3 August 2026, the temporary fuel excise relief has ended. This means fuel excise duty rates will increase to reflect the end of this relief and the August 2026 consumer price index (CPI) adjustment. As a result of these changes, the fuel tax credit rates will change too.
On 21 June 2026, the Australian Government announced that it would extend fuel excise relief at a revised reduced rate for another month.
On 30 March 2026, the Australian Government announced the National Fuel Security Plan.
Previous rate changes
We administered temporary measures from:
- 1 July to 2 August 2026 – which included reducing fuel excise rates and resetting the heavy vehicle road user charge (RUC). As a result of these changes, the fuel tax credit rates changed too.
- 1 April 2026 to 30 June 2026 – which included reducing fuel excise rates and setting the RUC to zero for 3 months. As a result of these changes, the fuel tax credit rates changed too.
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
Between 1 April and 30 June 2026, the ATO offered access to a temporary ATO fuel response payment plan in response to the impact of high fuel prices on businesses. Support for businesses impacted by high fuel prices has now transitioned to our standard support options.
If your business is impacted by high fuel prices, the following options are available to help you manage your tax obligations:
- 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.
- 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.