{"id":"F2016L01376","name":"Fuel Tax Regulation 2016","slug":"fuel-tax-regulation-2016","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":438929,"registerId":"F2016L01376-fast-fetch-1775955146581","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fuel Tax Regulation 2016","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n \n\n![](image.001.png)![](image.002.jpeg)\n\n \n\nFuel Tax Regulation 2016\n\nI, General the Honourable Sir Peter Cosgrove AK MC (Ret’d), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulation.\n\nDated 01 September 2016\n\nPeter Cosgrove\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nKelly O’Dwyer\n\nMinister for Revenue and Financial Services\n\n \n\n \n\n \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 Schedules\n\n5 Definitions\n\nPart 2—Basic rules\n\n6 Fuel tax credit for fuel to be sold or packaged\n\n7 Working out the effective fuel tax for fuel blends\n\nSchedule 1—Repeals\n\nFuel Tax Regulations 2006\n\n \n\nPart 1—Preliminary\n\n \n\n1  Name\n\n  This is the Fuel Tax Regulation 2016.\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instrument 1 October 2016. 1 October 2016\n\n\nNote: This table relates only to the provisions of this instrument as originally made.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 Fuel Tax Act 2006.\n\n4  Schedules\n\n  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.\n\n5  Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) amount;\n\n(b) biodiesel;\n\n(c) taxable fuel.\n\n  In this instrument:\n\nAct means the Fuel Tax Act 2006.\n\nPart 2—Basic rules\n\n \n\n6  Fuel tax credit for fuel to be sold or packaged\n\n (1) For paragraph 41‑10(2)(a) of the Act, the taxable fuel must be for packaging:\n\n (a) in packages each having a volume of 20 litres or less; and\n\n (b) in packages without any markings that suggest or imply that the fuel can or should be used in an internal combustion engine.\n\n (2) For paragraph 41‑10(2)(b) of the Act, the following kinds of fuel are prescribed:\n\n (a) fuel to which subitem 10.25 of the table in the Schedule to the Excise Tariff Act 1921 applies or that is an imported equivalent to the fuel to which that subitem applies;\n\n (b) fuel to which subitem 10.28 of the table in the Schedule to the Excise Tariff Act 1921 applies or that is an imported equivalent to the fuel to which that subitem applies;\n\n (c) fuel:\n\n (i) to which subitem 10.30 of the table in the Schedule to the Excise Tariff Act 1921 applies; and\n\n (ii) that is not a blend that contains a fuel to which any of subitems 10.1 to 10.12, 10.17, 10.20 or 10.21 of the table in the Schedule to the Excise Tariff Act 1921 applies; and\n\n (iii) that is not a blend that contains a fuel that is an imported equivalent to the fuel mentioned in subparagraph (ii);\n\n (d) fuel that is an imported equivalent to the fuel to which paragraph (c) applies.\n\nNote: The subitems of the table in the Schedule to the Excise Tariff Act 1921 mentioned in this subsection relate to the following types of fuels:\n\n(a) subitems 10.1 to 10.12—some petroleum products, gasoline, diesel and some blends;\n\n(b) subitem 10.17—kerosene for use as fuel in aircraft;\n\n(c) subitem 10.20—denatured ethanol for use as fuel in an internal combustion engine;\n\n(d) subitem 10.21—biodiesel;\n\n(e) subitem 10.25—some liquid aromatic hydrocarbons;\n\n(f) subitem 10.28—some petroleum products other than blends;\n\n(g) subitem 10.30—some blends that can be used as fuel in an internal combustion engine.\n\n7  Working out the effective fuel tax for fuel blends\n\n (1) For paragraph 43‑7(1)(b) of the Act, a prescribed requirement in relation to a blend of petrol and ethanol is that the taxable fuel must contain an amount of ethanol that is 10% or less of the total amount of the fuel.\n\nNote:  An example of this kind of taxable fuel is the fuel known as “E10” (a blend containing 10% or less of ethanol).\n\n (2) For paragraph 43‑7(2)(b) of the Act, a prescribed requirement in relation to a blend of diesel and biodiesel is that the taxable fuel must contain an amount of biodiesel that is 20% or less of the total amount of the fuel.\n\nNote: Examples of this kind of taxable fuel are the fuels known as “B10” (a blend containing 10% or less of biodiesel) and “B20” (a blend containing 20% or less of biodiesel).\n\nSchedule 1—Repeals\n\n \n\nFuel Tax Regulations 2006\n\n1  The whole of the Regulations\n\nRepeal the Regulations.\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":4,"scope_assessment":{"changed":true,"description":"This instrument repeals the Fuel Tax Regulations 2006 (Schedule 1) and re‑establishes specific rules on packaged fuel eligibility, prescribed fuel categories and blend thresholds (ss6–7). It therefore replaces the prior regulatory instrument and narrows the operative content to the packaging/label requirements and blend percentage rules rather than altering tax rates or the Act's taxable base."},"complexity_factors":["Extensive cross‑references to the Fuel Tax Act 2006 (s3) and the Excise Tariff Act 1921 subitems (s6(2) and accompanying notes), requiring users to consult multiple statutes.","Technical composition thresholds for blends (ethanol ≤10% and biodiesel ≤20%) that determine tax treatment (s7).","Detailed packaging and labelling rules (packages ≤20 L; no markings suggesting internal combustion use) that create inspection and compliance obligations (s6(1)).","Treatment of imported equivalents and exclusions for certain blends introduces interpretive complexity (s6(2)(c)–(d)).","Complete repeal of the prior Fuel Tax Regulations 2006 (Schedule 1) means stakeholders must map prior entitlements and processes to the new text.","Use of open‑ended language (for example, \"markings that suggest or imply\") which may give administrative discretion in enforcement (s6(1)(b))."],"plain_english_summary":"This regulation repeals the 2006 Fuel Tax Regulations and sets the rules for when fuel tax credits apply: limits on packaging and labelling for packaged fuel and which fuel types qualify (s6), and maximum ethanol and biodiesel blend percentages for calculating effective fuel tax (s7). It affects fuel suppliers, importers and businesses claiming fuel tax credits by introducing specific compliance requirements on packaging, labelling and fuel composition, which taxpayers must demonstrate to claim credits."},"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"},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2006 Regulations with updated references. The scope remains tightly focused on operational details for fuel tax credits — specifically packaging requirements and blend calculations. It does not expand into new policy areas or significantly alter the original regulatory purpose."},"complexity_factors":["Only 7 operative sections across 2 substantive Parts","Minimal defined terms (relies heavily on definitions in parent Fuel Tax Act 2006)","Heavy cross-referencing to Excise Tariff Act 1921 subitems (10.25, 10.28, 10.30, etc.) requiring external lookup","Simple conditional logic (percentage thresholds: 10% for ethanol, 20% for biodiesel; volume threshold: 20 litres)","Single Schedule with straightforward repeal of predecessor instrument","No nested exceptions or recursive definitions"],"plain_english_summary":"The Fuel Tax Regulation 2016 sets precise rules for when businesses can claim fuel tax credits under the Fuel Tax Act 2006, notably tightening rules for packaged fuel sold in small containers and defining eligible fuel blends (petrol‑ethanol ≤10% and diesel‑biodiesel ≤20%). It affects businesses that use fuel, fuel retailers/wholesalers, and anyone claiming credits for blends or packaged fuel. The rules curb rorting and ensure proper tax treatment of higher‑biofuel mixes."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-tax-regulation-2016","history":"/api/acts/fuel-tax-regulation-2016/history","analysis":"/api/acts/fuel-tax-regulation-2016/analysis","conflicts":"/api/acts/fuel-tax-regulation-2016/conflicts","importantCases":"/api/acts/fuel-tax-regulation-2016/important-cases","documents":"/api/acts/fuel-tax-regulation-2016/documents"}}