Commonwealth legislation

Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021

RepealedCTH

This Act has been repealed and is no longer in force. It is retained for historical reference.

Jurisdiction

Commonwealth

Collection

legislative instrument

Plain English Summary

1/10 complexity

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.

What it does:

Fixes the charge at $0.353 per kilogram of fuel
Applies specifically to fuels taxed by weight (kilograms), not liquid fuels taxed by volume (litres)
Operates as a separate rule from the road user charge for diesel and other liquid fuels

Who it affects:

Transport companies and businesses running vehicles on public roads using gaseous fuels
Fuel suppliers and tax practitioners calculating fuel tax credits or liabilities

The charge ensures vehicles using alternative fuels contribute fairly to road upkeep costs.

JSON API Tax / GST / superannuation

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Current sections

Direct links to the current provisions in Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021.

Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021

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Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021

I, 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.

Paragraph (a) of the Fuel Tax (Road User Charge) Determination 2021 does not apply to this Determination.

This Determination commences on 1 July 2021.

Dated 18 June 2021

MICHAEL MCCORMACK

Minister for Infrastructure, Transport and Regional Development

Source text

Sourced from the Federal Register of Legislation (legislation.gov.au), CC BY 4.0.

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Fuel Tax (Road User Charge—Gaseous Fuels) Determination 2021

Paragraph (a) of the Fuel Tax (Road User Charge) Determination 2021 does not apply to this Determination.

This Determination commences on 1 July 2021.

Dated 18 June 2021

MICHAEL MCCORMACK

Minister for Infrastructure, Transport and Regional Development