LI 2026/14
Fuel Tax Act 2006
Legislative Instrument
Fuel Tax (Road User Charge) Amendment Determination 2026
I, Catherine King, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument.
1 Name
This instrument is the Fuel Tax (Road User Charge) Amendment Determination 2026.
2 Commencement
(1) Each provision of this instrument 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.
| Commencement information | ||
| Column 1 | Column 2 | Column 3 |
| Provisions | Commencement | Date/Details |
| 1. The whole of this instrument | 1 April 2026 | |
Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.
(2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.
3 Authority
This instrument is made under subsection 43-10(8) of the Fuel Tax Act 2006.
4 Schedules
Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.
Schedule 1—Amendments
Fuel Tax (Road User Charge) Determination 2023
1 After section 3
Omit "This instrument commences on 1 July 2023. Dated 19 April 2023" and insert:
(4) I determine that, despite sections (2) and (3) of this instrument, for the period beginning on 1 April 2026 and ending on 30 June 2026, the road user charge for liquid and gaseous fuels is $0.000.Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively.
31 March 2026
CATHERINE KING
Minister for Infrastructure, Transport, Regional Development and Local Government
Registration Number: F2026L00410
Registration Date: 31 March 2026
Related Explanatory Statements:
LI 2026/14 - Explanatory statement