LI 2026/25
Fuel Tax Act 2006
Legislative Instrument
Fuel Tax (Fuel Blends) Determination 2026
I, Larissa Evans, Acting Deputy Commissioner of Taxation, make the following determination.
1 Name
This instrument is the Fuel Tax (Fuel Blends) Determination 2026.
2 Commencement
This instrument commences on the day after it is registered on the Federal Register of Legislation.
3 Authority
This instrument is made under subsection 95-5(1) of the Fuel Tax Act 2006.
4 Definitions
Note: A number of expressions used in this instrument are defined in 110-5 of the Act, including the following:
- (a)
- biodiesel;
- (b)
- fuel tax law;
- (c)
- indirect tax zone.
In this instrument:
Act means the Fuel Tax Act 2006.
CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society.
fuel has the meaning given by section 4 of the Excise Act 1901.
specified product means a product that is listed in column 1 of an item in the table in subsection 6(1).
Tariff Act means the Excise Tariff Act 1921.
prescribed taxable fuel means:
- (a)
- fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and
- (b)
- imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone.
v/v means volume per volume, which is a measure of the concentration of a substance in a blend or solution using volume-based measurement.
5 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
6 Blends that do not constitute a fuel
(1) A blend of a prescribed taxable fuel and a specified product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if:
- (a)
- the blend is not marketed or sold for use as fuel in an internal combustion engine; and
- (b)
- the blend contains:
- (i)
- at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or
- (ii)
- more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v.
| Item | Column 1 – Specified Product | Column 2 – CAS registry number | Column 3 - Minimum concentration |
| 1 | Tertiary butyl alcohol | 75-65-0 | 0.5% v/v |
| 2 | Other alcohols (other than methanol, ethanol and isopropyl alcohol) | Not applicable | 10.0% v/v |
| 3 | Esters | Not applicable | 10.0% v/v |
| 4 | Di-isopropyl ether | 108-20-3 | 1.0% v/v |
| 5 | Methyl tertiary butyl ether | 1634-04-4 | 1.0% v/v |
| 6 | Other ethers | Not applicable | 10.0% v/v |
| 7 | Ketones | Not applicable | 10.0% v/v |
| 8 | Silicone Oils | Not applicable | 2.0% v/v |
| 9 | Surfactants | Not applicable | 1.0% v/v |
| 10 | Oleic Acid | 112-80-1 | 2.0% v/v |
| 11 | Water | Not applicable | 5.0% v/v |
- (a)
- the blend is not marketed or sold for use as fuel in an internal combustion engine; and
- (b)
- the blend contains at least:
- (i)
- 5.0% v/v of surfactant; or
- (ii)
- 2.0% v/v of oleic acid; and
- (c)
- the blend does not contain any:
- (i)
- other kind of fuel; or
- (ii)
- imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone.
Schedule 1—Repeals
Fuel Tax (Fuel Blends) Determination 2016 (No. 1)
1 The whole of the instrument
Repeal the instrument
15 July 2026
Larissa Evans
Acting Deputy Commissioner of Taxation
Registration Number: F2026L00968
Registration Date: 16 July 2026
Related Explanatory Statements:
LI 2026/25 - Explanatory statement