Excise guidelines for the fuel industry
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About this guide
The contents of these guidelines are being reviewed as a result of changes to the Excise Act 1901 that will commence on 1 July 2023. We aim to have this review completed by 31 January 2024.
OUR COMMITMENT TO YOU
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 www.ato.gov.au