{"id":"F2026L00411","name":"Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026","slug":"excise-tariff-fuel-duty-temporary-reduction-determination-2026","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":443238,"registerId":"F2026L00411-fast-fetch-1775958125954","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n![Commonwealth coat of arms of Australia](image.001.jpeg)\n\n \n\nExcise Tariff (Fuel Duty Temporary Reduction) Determination 2026\n\nI, Jim Chalmers, Treasurer, make the following determination.\n\nDated   2 April 2026\n\n \n\nDr Jim Chalmers\n\nTreasurer\n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1  Name \n\n2  Commencement\n\n3  Authority\n\n4  Definitions\n\nPart 2—Further temporary reduction of fuel duty\n\n5  Determination of a lower percentage\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This instrument is the Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026.\n\n2  Commencement\n\n (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.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 April 2026. 1 April 2026\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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.\n\n (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.\n\n3  Authority\n\n  This instrument is made under the Excise Tariff Act 1921.\n\n4  Definitions\n\nNote: Expressions have the same meaning in this instrument as in the Excise Tariff Act 1921 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003.\n\n  In this instrument:\n\nthe Act means the Excise Tariff Act 1921.\n\nPart 2—Further temporary reduction of fuel duty\n\n5  Determination of a lower percentage\n\n  Under subsection 6K(5) of the Act, 39.1 per cent is determined for the purposes of paragraph 6K(1)(b) of the Act.\n\nNote 1: Section 6K of the Act temporarily reduces the rates of excise duty on most fuels for the period 1 April 2026 to 30 June 2026 by 50 per cent unless a greater reduction is determined. This instrument reduces the excise duty rates by determining a percentage of the current rate (below 50 per cent) that should instead apply for the period.\n\nNote 2: This instrument also affects the rates of customs duty that apply to most fuels—see section 19AABA of the Customs Tariff Act 1995.\n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument performs exactly the narrow function intended by its enabling provision (subsection 6K(5) of the Excise Tariff Act 1921). It does not expand beyond the specific power to determine an alternative percentage for the temporary fuel duty reduction period."},"complexity_factors":["Extremely short: only 5 operative provisions across 2 Parts","No defined terms in the instrument itself — relies entirely on external definitions from the Excise Tariff Act 1921 via the Legislation Act 2003","Single substantive provision (section 5) containing one numerical determination (39.1%)","Minimal cross-referencing: only references to section 6K of the Excise Tariff Act 1921 and a related Customs Tariff provision in explanatory notes","No conditional logic, exceptions, or nested provisions","Straightforward commencement table with single date"],"plain_english_summary":"This short Determination temporarily adjusts fuel excise for 1 April–30 June 2026: instead of the automatic 50% cut under the Excise Tariff Act, it sets a 39.1% reduction. That means cheaper fuel than normal but less relief than the original law intended. It affects fuel suppliers, motorists (via retail prices), imports and the budget as a fiscal repair measure."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":true,"description":"The instrument changes the magnitude of the temporary reduction set out in section 6K — substituting a 39.1% of current rate for the default 50% reduction for 1 April–30 June 2026. It alters the applied rate (and consequential customs duty application per s19AABA) but does not expand the categories of fuel or parties subject to the excise mechanism."},"complexity_factors":["Delegated one-off numeric determination by the Treasurer under the Excise Tariff Act 1921 (see instrument s5; authority s3).","Time-limited operation tied to the statutory temporary reduction mechanism (interaction with s6K of the Act and commencement timing in s2).","Cross-instrument effect on customs duty rates (note referencing section 19AABA of the Customs Tariff Act 1995).","Simple mechanical operation (sets a single percentage) but requires administrative adjustments to tax collection and invoicing for the affected period."],"plain_english_summary":"This instrument fixes the temporary fuel excise rate at 39.1% of the current rate for the period 1 April to 30 June 2026, replacing the default 50% cut in section 6K of the Excise Tariff Act 1921. Made by the Treasurer under the Act, it reduces excise and related customs duties on most fuels, affecting fuel manufacturers/importers (who are legally liable for the tax) and, indirectly, retail fuel prices."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026","history":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026/history","analysis":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026/analysis","conflicts":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026/conflicts","importantCases":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026/important-cases","documents":"/api/acts/excise-tariff-fuel-duty-temporary-reduction-determination-2026/documents"}}