Customs Tariff Act 1995

PART 2 - DUTIES OF CUSTOMS  

SECTION 19AABA   TEMPORARY REDUCTION IN INDEXED FUEL DUTY RATES  
Temporary rate reduction

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 the following percentage of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19 ):

(a)    50%, unless paragraph (b) applies;

(b)    if the Treasurer determines a lower percentage under subsection 6K(5) of the Excise Tariff Act 1921 - that lower percentage.

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.

Definitions

19AABA(4)    

In this section:

rate reduction period
means the period beginning on 1 April 2026 and ending on 30 June 2026.

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(Repealed by No 22 of 2026)