Excise guidelines for the fuel industry
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|OUR COMMITMENT TO YOU The information in this publication is current at May 2009. This publication is an expression of the Commissioner's opinion on the operation of fuel excise legislation. This publication is not legally or administratively binding on the Commissioner and is not a 'public ruling' for the purposes of Section 105-60 or Division 358 of Schedule 1 to the Taxation Administration Act 1953. The law does not provide for legally binding rulings on fuel excise legislation. If you feel this publication does not fully cover your circumstances, please seek help from the Tax Office or a professional adviser. Since we regularly revise our publications to take account of any changes to the law, you should make sure this edition is the latest. The easiest way to do this is by checking for a more recent version on our website at www.ato.gov.au|
- what excise is
- an overview of excise legislation relevant to fuel
- who administers Excise, and
- when you are involved in the excise system.
- Excise Tariff Act 1921 (Excise Tariff Act)
- Excise Act 1901 (Excise Act), and
- Excise Regulations 1925 (Excise Regulations).
|For more information on Tariff Proposals see Section 1.3.1 - Excise Tariff Act.|
- impose excise duty
- identify excisable goods and the applicable duty rates (the Schedule), and
- index the duty rate.
- alcoholic beverages (other than wine) and spirits
- cigarettes and other tobacco products, and
- fuel and oils.
|Item||Subitem||Description of goods||Rate of Duty|
|10||Goods as follows: ... (c) refined or semi-refined liquid products derived from petroleum, other than such products for use (other than in an internal combustion engine) in refining petroleum condensate or stabilised crude petroleum oil; ... (f) biodiesel ...|
|10.5||Gasoline (other than for use as fuel in aircraft)||$0.38143* per litre|
|10.6||Gasoline for use as fuel in aircraft||$0.02854* per litre|
|10.10||Diesel (other than biodiesel)||$0.38143* per litre|
|10.21||Biodiesel||$0.38143* per litre|
|The rates of duty for fuel products are currently fixed and are not indexed in accordance with increases in the CPI in the same way as alcohol and tobacco.|
|Tariff proposals Tariff proposals are a means of changing the Excise Tariff (rates can be adjusted up or down; products can be added or removed) so that it is effective from the time it is proposed rather than after the enactment of an Excise Tariff Amendment Act. Most of the processes relate to Parliamentary procedures, however, there are specific provisions in the Excise Act that provide for the making of tariff proposals when Parliament is not sitting. Effectively changes to the Excise Tariff can be notified in the Parliament or, if the Parliament is not sitting, by notice in the Gazette. We then apply the proposal as if it is law. The tariff proposal is required to be validated by an Act within12 months giving retrospective effect to the date of the proposal. You cannot commence proceedings against us for any action taken to collect the amount set by the tariff proposal during the periods specified in section 114 of the Excise Act.  Effectively this means you need to pay in line with a tariff proposal. Any increases in rates or introduction of new products through a tariff proposal technically does not impose excise but we will protect the revenue by collecting amounts in line with the proposal. If an amending Act validating the changes outlined within the tariff proposal is not passed within the prescribed periods, then any additional amounts will be refunded to you.|
- manufacture, storage and movement of excisable fuel products, and
- payment of duty for excisable fuel products.
|For more information about the excise licensing regime, refer to Chapter 2 - Licensing: Applications.|
|For more information about movement permissions, refer to Chapter 5 - Movement permissions.|
|For more information about payment of duty refer to Chapter 6 - Payment of duty.|
- refunds and remissions, and
|For more information about remissions, refunds and drawbacks refer to Chapter 7 - Remissions, refunds, drawbacks and exemptions.|
|Australian manufactured fuel products||No||Yes|
|Imported fuel products not for further manufacture in Australia||Yes||No|
|Imported fuel products for further manufacture in Australia||Yes||Yes|
- manufacture fuel products (excisable goods), or
- store or own fuel products on which duty has not been paid.
- phone 1300 137 292
- fax (03) 9285 1168 , or
- write to us at
Australian Taxation Office
PO Box 3001
PENRITH NSW 2740
- crude petroleum oil
- heating oil
- fuel ethanol, and