{"id":"F2021L00794","name":"Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021","slug":"fuel-tax-road-user-charge-gaseous-fuels-determination-2021","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"repealed","isInForce":false,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":101931,"registerId":"commonwealth-F2021L00794-current","compilationNumber":null,"startDate":"2026-04-03","status":"Repealed","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\nmeta-generator: Aspose.Words for .NET 20.2\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.jpeg)\n\nFuel Tax (Road User Charge—Gaseous Fuels) Determination 2021\n\n \n\nI, MICHAEL MCCORMACK, Minister for Infrastructure, Transport and Regional Development, under subsection 43‑10(8) of the Fuel Tax Act 2006, determine that the rate of road user charge for taxable fuels for which duty is payable at a rate per kilogram of fuel is $0.353 per kilogram of fuel.\n\n \n\nParagraph (a) of the Fuel Tax (Road User Charge) Determination 2021 does not apply to this Determination.\n\n \n\nThis Determination commences on 1 July 2021.\n\n \n\n \n\n \n\nDated                           18  June  2021\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nMICHAEL MCCORMACK\n\nMinister for Infrastructure, Transport and Regional Development\n","sortOrder":0}],"analysis":{"kimi_summary":{"_metrics":{"model":"kimi-k2.5","source":"moonshot-batch","completionTokens":2311},"content_quality":"ok","complexity_score":1,"scope_assessment":{"changed":false,"description":"This determination performs exactly the technical function described in its title—setting the specific rate for gaseous fuels. It has not expanded beyond this single purpose of quantifying the road user charge for fuels measured by kilogram."},"complexity_factors":["Single operative provision setting a fixed monetary rate ($0.353/kg)","No definitions or interpretation section","Only two cross-references (to enabling Act and related determination)","No conditional logic, exceptions, or procedural requirements"],"plain_english_summary":"This determination sets the **road user charge** (a tax that helps pay for road maintenance) for **gaseous fuels**—such as LPG, LNG, and compressed natural gas—when used in vehicles on public roads.\n\n**What it does:**\n- Fixes the charge at **$0.353 per kilogram** of fuel\n- Applies specifically to fuels taxed by weight (kilograms), not liquid fuels taxed by volume (litres)\n- Operates as a separate rule from the road user charge for diesel and other liquid fuels\n\n**Who it affects:**\n- Transport companies and businesses running vehicles on public roads using gaseous fuels\n- Fuel suppliers and tax practitioners calculating fuel tax credits or liabilities\n\nThe charge ensures vehicles using alternative fuels contribute fairly to road upkeep costs."}},"importantCases":[],"_links":{"self":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021","history":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021/history","analysis":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021/analysis","conflicts":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021/conflicts","importantCases":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021/important-cases","documents":"/api/acts/fuel-tax-road-user-charge-gaseous-fuels-determination-2021/documents"}}