Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19AABA   TEMPORARY REDUCTION IN INDEXED FUEL DUTY RATES  

19AABA(1)    

Despite any other provision of this Act, a fuel duty rate on a day in a rate reduction period is a rate equal to 69.6% of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19 ).

Note:

For fuel duty rate , see section 19AAC and for rate reduction period , see subsection (4) .

19AABA(2)    
An amount worked out under subsection (1) is to be rounded to 3 decimal places (rounding up if the next decimal place is 5 or more).

19AABA(3)    
A fuel duty rate that applies under subsection (1) in relation to a rate reduction period applies to:

(a)    goods imported into Australia on or after the start of that period; and

(b)    goods imported into Australia before the start of that period, where the time for working out the rate of import duty on the goods had not occurred before the start of that period.

Restoration of rates

19AABA(3A)    

This Act has effect as if, on the August adjustment day, each fuel duty rate is a rate equal to the fuel duty rate that would have applied on that day apart from subsection (1) (including because of the operation of section 19 ).

Note 1:

For August adjustment day , see subsection (4) .

Note 2:

A rate that applies under this subsection is subject to later indexation under section 19 .

19AABA(3B)    

A fuel duty rate that applies under subsection (3A) applies to:

(a)    goods imported into Australia on or after the August adjustment day; and

(b)    goods imported into Australia before the August adjustment day, where the time for working out the rate of import duty on the goods had not occurred before that day.

Application of rates for previous rate reduction period

19AABA(3C)    

To avoid doubt, this section as in force immediately before the commencement of this subsection continues to apply in relation to goods to which this section applied at that time because of the operation of subsection (3) of this section.

Definitions

19AABA(4)    

In this section:

August adjustment day
means:

(a) 1 August 2026, unless paragraph (b) applies; or

(b) if, in relation to the indexation day that is 1 August 2026, the replacement under section 19 of a rate of duty happens on another day in accordance with subsection 19(5) - that other day.

rate reduction period
means the period beginning on 1 July 2026 and ending on the day before the August adjustment day.

19AABA(5) - (7)    
(Repealed by No 22 of 2026)