Treasury Laws Amendment (Fuel Excise Relief) Act 2026

(22 of 2026)

An Act to amend the law relating to taxation, and for related purposes

[Assented to 1 April 2026]

The Parliament of Australia enacts:

1   Short title

This Act is the Treasury Laws Amendment (Fuel Excise Relief) Act 2026.

2   Commencement

 

(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

      

(2) Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.

3   Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.

Schedule 1   Fuel duty reduction

Customs Tariff Act 1995

1   Subsection 19AABA(1) (note)

Omit "subsection (6)", substitute "subsection (4)".

2   Subsections 19AABA(4) to (7)

Repeal the subsections, substitute:

Definitions

(4) In this section:

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

Excise Tariff Act 1921

3   Subsection 6K(1) (note)

Omit "subsection (8)", substitute "subsection (6)".

4   Subsections 6K(5) to (8)

Repeal the subsections, substitute:

Definitions

(6) In this section:

CPI indexed fuel rate means a rate covered by paragraph (b) or (c) of the definition of CPI indexed rate in subsection 6A(10).

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

Schedule 2   Further fuel duty reduction

Customs Tariff Act 1995

1   Subsection 19AABA(1)

Omit all the words after "equal to" (not including the note), substitute:

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.

Excise Tariff Act 1921

2   Subsection 6K(1)

Repeal the subsection (not including the note), substitute:

(1) Despite any other provision of this Act, each CPI indexed fuel rate is, during a rate reduction period, a rate equal to the following percentage of the rate that it would have been during that period apart from this section (including because of the operation of section 6A):

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

(b) if the Treasurer determines a lower percentage under subsection (5) - that lower percentage.

3   After subsection 6K(4)

Insert:

(5) The Treasurer may, by legislative instrument, determine a percentage for the purposes of paragraph (1)(b).

Schedule 3   Amendments relating to fuel tax credits

Fuel Tax Act 2006

1   At the end of section 43-10

Add:

(13) For the purposes of determining, after the commencement of this subsection and before 1 July 2027, a rate of road user charge under subsection (8) in relation to a *financial year beginning on 1 July 2025 or 1 July 2026:

(a) subsections (9), (10), (11) and (12) do not apply; and

(b) the *Transport Minister may determine (including by varying a determination) a rate of road user charge for a day before the determination is made.