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Excise guidelines for the fuel industry

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About this guide

This guide is intended to be a reference tool for the fuel industry to assist its members to meet their Excise obligations. It contains information about the excise system and how it applies to fuel and fuel products that are produced or manufactured in Australia. The guide will provide you with a broad outline of excise law and your compliance obligations - it does not cover every aspect of how excise law applies to every situation. Throughout this guide you will find important notes (look for the symbol)that will help you with key information you should note. You will also find 'more information' boxes (look for the

symbol) that will show any further steps you may need to take or supplementary information you may need to refer to.
The 'danger' notes (look for the

symbol) give prominence to information that is critical to compliance. They suggest the highest level of urgency or facts you must comply with.
If this guide does not fully cover your circumstances, please seek help from us or a professional adviser. You can contact us as follows:
  • phone 1300 137 290
  • fax (03) 9285 1168 , or
  • write to us at

    Australian Taxation Office

    PO Box 3001

    PENRITH NSW 2740
We will ordinarily respond to written information requests within 28 days. If we cannot respond within 28 days, we will contact you within 14 days to obtain more information or negotiate an extended response date.


When we say you , we mean you as a member of the fuel industry who is either registered or wishes to register for excise. Some technical terms used in this guide may be new to you - some are defined in the legislation, others are not. They are shown in bold when first used and are explained at the end of that chapter. The terms CEO, Collector, and Commissioner are all used in the legislation in reference to various officers. In most instances in this guide we have not used these specific terms and simply refer to 'us' or 'we'.


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. 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
Excise guidelines for the fuel industry
  Date: Version:
You are here 1 July 2006 Original document
  1 April 2015 Updated document
  12 July 2017 Updated document
  11 December 2017 Updated document
  4 June 2021 Current document

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