Fuel Tax (Road User Charge) Determination 2023
made under subsection 43‑10(8) of the
Fuel Tax Act 2006
Compilation No. 1
Compilation date: 1 April 2026
Includes amendments: F2026L00410
About this compilation
This compilation
This is a compilation of the Fuel Tax (Road User Charge) Determination 2023 that shows the text of the law as amended and in force on 1 April 2026 (the compilation date).
The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.
Uncommenced amendments
The effect of uncommenced amendments is not shown in the text of the compiled law. The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. Any uncommenced amendments affecting the law are accessible on the Register (www.legislation.gov.au).
Application, saving and transitional provisions
If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.
Editorial changes
For more information about any editorial changes made in this compilation, see the endnotes.
Presentational changes
The Legislation Act 2003 provides for First Parliamentary Counsel to make presentational changes to a compilation. Presentational changes are applied to give a more consistent look and feel to legislation published on the Register, and enable the user to more easily navigate those documents.
Modifications
If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. Any modifications affecting the law are accessible on the Register.
Self‑repealing provisions
If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.
(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.
Rates of road user charge for liquid fuels |
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Item | Column 1 For the period: | Column 2 the rate of road user charge per litre of fuel is: |
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1 | 1 July 2023 to 30 June 2024 | $0.288 |
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2 | 1 July 2024 to 30 June 2025 | $0.305 |
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3 | beginning on 1 July 2025 | $0.324 |
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(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.
Rates of road user charge for gaseous fuels |
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Item | Column 1 For the period: | Column 2 the rate of road user charge per kilogram of fuel is: |
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1 | 1 July 2023 to 30 June 2024 | $0.385 |
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2 | 1 July 2024 to 30 June 2025 | $0.408 |
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3 | beginning on 1 July 2025 | $0.432 |
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(4) I determine that, despite sections (2) and (3) of this instrument, for the period beginning on 1 April 2026 and ending on 30 June 2026, the road user charge for liquid and gaseous fuels is $0.000.
Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively.
Endnotes
Endnote 1—About the endnotes
The endnotes provide information about this compilation and the compiled law.
The following endnotes are included in every compilation:
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
Abbreviation key—Endnote 2
The abbreviation key sets out abbreviations that may be used in the endnotes.
Legislation history and amendment history—Endnotes 3 and 4
Amending laws are annotated in the legislation history and amendment history.
The legislation history in endnote 3 provides information about each law that has amended (or will amend) the compiled law. The information includes commencement details for amending laws and details of any application, saving or transitional provisions that are not included in this compilation.
The amendment history in endnote 4 provides information about amendments at the provision (generally section or equivalent) level. It also includes information about any provision of the compiled law that has been repealed in accordance with a provision of the law.
Editorial changes
The Legislation Act 2003 authorises First Parliamentary Counsel to make editorial and presentational changes to a compiled law in preparing a compilation of the law for registration. The changes must not change the effect of the law. Editorial changes take effect from the compilation registration date.
If the compilation includes editorial changes, the endnotes include a brief outline of the changes in general terms. Full details of any changes can be obtained from the Office of Parliamentary Counsel.
Misdescribed amendments
A misdescribed amendment is an amendment that does not accurately describe how an amendment is to be made. If, despite the misdescription, the amendment can be given effect as intended, then the misdescribed amendment can be incorporated through an editorial change made under section 15V of the Legislation Act 2003.
If a misdescribed amendment cannot be given effect as intended, the amendment is not incorporated and “(md not incorp)” is added to the amendment history.
Endnote 2—Abbreviation key
ad = added or inserted | orig = original |
am = amended | p = page(s) |
amdt = amendment | para = paragraph(s)/subparagraph(s) |
C[x] = Compilation No. x | /sub‑subparagraph(s) |
ch = Chapter(s) | pres = present |
cl = clause(s) | prev = previous |
cont. = continued | (prev…) = previously |
def = definition(s) | pt = Part(s) |
Dict = Dictionary | r = regulation(s)/Court rule(s) |
disallowed = disallowed by Parliament | reloc = relocated |
div = Division(s) | renum = renumbered |
ed = editorial change | rep = repealed |
exp = expires/expired or ceases/ceased to have | rs = repealed and substituted |
effect | s = section(s)/subsection(s) |
gaz = gazette | /rule(s)/subrule(s)/order(s)/suborder(s) |
LA = Legislation Act 2003 | sch = Schedule(s) |
LIA = Legislative Instruments Act 2003 | SLI = Select Legislative Instrument |
(md) = misdescribed amendment can be given | SR = Statutory Rules |
effect | sub ch = Sub‑Chapter(s) |
(md not incorp) = misdescribed amendment | sub div = Subdivision(s) |
cannot be given effect | sub pt = Subpart(s) |
mod = modified/modification | underlining = whole or part not |
No. = Number(s) | commenced or to be commenced |
Ord = Ordinance |
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Endnote 3—Legislation history
Name | Registration | Commencement | Application, saving and transitional provisions |
Fuel Tax (Road User Charge) Determination 2023 | 2 June 2023 (F2023L00681) | 1 July 2023 |
|
Fuel Tax (Road User Charge) Amendment Determination 2026 | 31 Mar 2026 (F2026L00410) | 1 Apr 2026 (s 2(1) item 1) | — |
Endnote 4—Amendment history
Provision affected | How affected |
s (1).................... | rep LA s 48C |
s (4).................... | ad F2026L00410 |
| ed C1 |
commencement para......... | rep LA s 48D |
Endnote 5—Editorial changes
In preparing this compilation for registration, the following kinds of editorial change(s) were made under the Legislation Act 2003.
Section (4)
Kind of editorial change
Give effect to the misdescribed amendment as intended
Details of editorial change
Schedule 1 item 1 of the Fuel Tax (Road User Charge) Amendment Determination 2026 provides as follows:
1 After section 3
Omit “This instrument commences on 1 July 2023. Dated 19 April 2023” and insert:
(4) I determine that, despite sections (2) and (3) of this instrument, for the period beginning on 1 April 2026 and ending on 30 June 2026, the road user charge for liquid and gaseous fuels is $0.000.
Note: At the expiry of the period in section (4), the rates of the Road User Charge for liquid and gaseous fuels revert to the rates determined in sections (2) and (3) respectively.
The text “This instrument commences on 1 July 2023.” was previously automatically repealed by section 48D of the Legislation Act 2003.
The making date is not a material part of the instrument therefore the amendment to omit the text “Dated 19 April 2023” is not required and cannot be done.
This compilation was editorially changed to insert section (4) after section (3) to give effect to the misdescribed amendment as intended.