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Excise guidelines for the fuel industry

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About this guide


The information in this publication is current at April 2015.

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 Division 358 of Schedule 1 to the Taxation Administration Act 1953 .

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

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

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