{"id":"F2023L00681","name":"Fuel Tax (Road User Charge) Determination 2023","slug":"fuel-tax-road-user-charge-determination-2023","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":104394,"registerId":"commonwealth-F2023L00681-current","compilationNumber":null,"startDate":"2026-04-03","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fuel Tax (Road User Charge) Determination 2023","content":"![Commonwealth Coat of Arms of Australia](image.001.jpeg)\n\nFuel Tax (Road User Charge) Determination 2023\n\n I, CATHERINE KING, Minister for Infrastructure, Transport, Regional Development and Local Government, make the following instrument under subsection 43‑10(8) of the Fuel Tax Act 2006.\n (1) I revoke all previous determinations of the rate of road user charge.\n (2) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per litre of fuel (liquid fuels) is the rate mentioned in column 2 of the table.\n\n```html\n

Rates of road user charge for liquid fuels

Item

Column 1

For the period:

Column 2

the rate of road user charge per litre of fuel is:

1

1 July 2023 to 30 June 2024

$0.288

2

1 July 2024 to 30 June 2025

$0.305

3

beginning on 1 July 2025

$0.324

\n```\n\n (3) I determine that for the period mentioned in column 1 of the following table, the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel (gaseous fuels) is the rate mentioned in column 2 of the table.\n\n```html\n

Rates of road user charge for gaseous fuels

Item

Column 1

For the period:

Column 2

the rate of road user charge per kilogram of fuel is:

1

1 July 2023 to 30 June 2024

$0.385

2

1 July 2024 to 30 June 2025

$0.408

3

beginning on 1 July 2025

$0.432

\n```\n\nThis instrument commences on 1 July 2023.\n\nDated 19 April 2023\n\nCATHERINE KING\n\nMinister for Infrastructure, Transport, Regional Development and Local Government","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This determination performs exactly the function intended by its enabling provision (subsection 43-10(8) of the Fuel Tax Act 2006): setting the road user charge rate. It does not expand beyond this narrow technical purpose."},"complexity_factors":["Very short instrument — only 3 operative subsections plus commencement","No defined terms section — relies on definitions in parent Fuel Tax Act 2006","Simple tabular structure with clear date/rate pairings","No conditional logic, exceptions, or cross-references beyond the enabling provision","Straightforward revocation and replacement mechanism"],"plain_english_summary":"This ministerial determination revokes prior rates and sets new road user charge rates for heavy vehicles (2023–26), increasing the fuel-based charges that reduce fuel tax credits for operators. It raises liquid-fuel charges to 28.8¢/L (2023–24), 30.5¢/L (2024–25) and 32.4¢/L (from July 2025), and gaseous-fuel charges to 38.5¢/kg, 40.8¢/kg and 43.2¢/kg respectively — raising operating costs for trucking businesses and affecting freight pricing."},"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"The instrument replaces previous rate determinations but does not change the statutory scope or who is subject to the road user charge; it specifies rates and a commencement date under the existing authority in subsection 43‑10(8) of the Fuel Tax Act 2006 and revokes earlier determinations."},"complexity_factors":["Narrow subject matter: instrument only sets numeric rates and revokes prior determinations.","Statutory hook: made under subsection 43‑10(8) of the Fuel Tax Act 2006 (provides delegated authority).","Temporal staging: three distinct rate periods (two fixed financial years and a rate from 1 July 2025 onward).","Fuel-type distinction: separate metrics for liquid fuels (per litre) and gaseous fuels (per kilogram).","Administrative clarity: explicit commencement date (1 July 2023) and precise monetary rates reduce interpretive ambiguity.","Low discretionary content: no new exemptions, definitions, or compliance mechanisms included in the instrument itself."],"plain_english_summary":"This instrument revokes earlier road-user-charge determinations and, under subsection 43‑10(8) of the Fuel Tax Act 2006, fixes the road user charge rates for taxable fuels. It sets per‑litre rates for liquid fuels ($0.288 for 2023–24; $0.305 for 2024–25; $0.324 from 1 July 2025) and per‑kilogram rates for gaseous fuels ($0.385; $0.408; $0.432 respectively). It affects suppliers and users of taxable fuels who must pay the road user charge and matters for transport and fuel cost calculations."},"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/fuel-tax-road-user-charge-determination-2023","history":"/api/acts/fuel-tax-road-user-charge-determination-2023/history","analysis":"/api/acts/fuel-tax-road-user-charge-determination-2023/analysis","conflicts":"/api/acts/fuel-tax-road-user-charge-determination-2023/conflicts","importantCases":"/api/acts/fuel-tax-road-user-charge-determination-2023/important-cases","documents":"/api/acts/fuel-tax-road-user-charge-determination-2023/documents"}}