Treasury Laws Amendment (Fuel Excise Relief) Act 2026

No. 22, 2026

An Act to amend the law relating to taxation, and for related purposes

Contents

1 Short title 1

2 Commencement 2

3 Schedules 2

Schedule 1—Fuel duty reduction 3

Customs Tariff Act 1995 3

Excise Tariff Act 1921 3

Schedule 2—Further fuel duty reduction 4

Customs Tariff Act 1995 4

Excise Tariff Act 1921 4

Schedule 3—Amendments relating to fuel tax credits 5

Fuel Tax Act 2006 5

Treasury Laws Amendment (Fuel Excise Relief) Act 2026

No. 22, 2026

An Act to amend the law relating to taxation, and for related purposes

[Assented to 1 April 2026]

The Parliament of Australia enacts:
1 Short title

This Act is the Treasury Laws Amendment (Fuel Excise Relief) Act 2026.
2 Commencement 1

Each provision of this Act 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.
Commencement information Commencement information Commencement information
Column 1 Column 2 Column 3
Provisions Commencement Date/Details
1. Sections 1 to 3 and anything in this Act not elsewhere covered by this table The day this Act receives the Royal Assent. 1 April 2026
2. Schedules 1 and 2 The day this Act receives the Royal Assent. 1 April 2026
3. Schedule 3 The day after this Act receives the Royal Assent. 2 April 2026

Note: This table relates only to the provisions of this Act as originally enacted. It will not be amended to deal with any later amendments of this Act.

 2

Any information in column 3 of the table is not part of this Act. Information may be inserted in this column, or information in it may be edited, in any published version of this Act.
3 Schedules

Legislation that is specified in a Schedule to this Act is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this Act has effect according to its terms.
Fuel duty reduction

Customs Tariff Act 1995

 1 Subsection 19AABA(1) (note)

Omit “subsection (6)”, substitute “subsection (4)”.

 2 Subsections 19AABA(4) to (7)

Repeal the subsections, substitute:

Definitions

rate reduction period means the period beginning on 1 April 2026 and ending on 30 June 2026.

Excise Tariff Act 1921

 4

In this section:

 3 Subsection 6K(1) (note)

Omit “subsection (8)”, substitute “subsection (6)”.

 4 Subsections 6K(5) to (8)

Repeal the subsections, substitute:

Definitions

CPI indexed fuel rate means a rate covered by paragraph (b) or (c) of the definition of CPI indexed rate in subsection 6A(10).

rate reduction period means the period beginning on 1 April 2026 and ending on 30 June 2026.

 6

In this section:

 Further fuel duty reduction

Customs Tariff Act 1995

 1 Subsection 19AABA(1)

Omit all the words after “equal to” (not including the note), substitute:

the following percentage of the fuel duty rate that would have applied on that day apart from this section (including because of the operation of section 19):

Excise Tariff Act 1921

 a

50%, unless paragraph (b) applies;

 b

(b) if the Treasurer determines a lower percentage under subsection 6K(5) of the Excise Tariff Act 1921—that lower percentage.

 2 Subsection 6K(1)

Repeal the subsection (not including the note), substitute:

 1

Despite any other provision of this Act, each CPI indexed fuel rate is, during a rate reduction period, a rate equal to the following percentage of the rate that it would have been during that period apart from this section (including because of the operation of section 6A):

 a

50%, unless paragraph (b) applies;

 b

if the Treasurer determines a lower percentage under subsection (5)—that lower percentage.

 3 After subsection 6K(4)

Insert:

 5

The Treasurer may, by legislative instrument, determine a percentage for the purposes of paragraph (1)(b).

 Amendments relating to fuel tax credits

Fuel Tax Act 2006

 1 At the end of section 43-10

Add:

[Minister’s second reading speech made in—

House of Representatives on 31 March 2026

Senate on 31 March 2026]

(55/26)

 13

For the purposes of determining, after the commencement of this subsection and before 1 July 2027, a rate of road user charge under subsection (8) in relation to a *financial year beginning on 1 July 2025 or 1 July 2026:

 a

subsections (9), (10), (11) and (12) do not apply; and

 b

the *Transport Minister may determine (including by varying a determination) a rate of road user charge for a day before the determination is made.