Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026
Reference: LI 2026/15
Document type: Legislative Instrument
Enabling act: Excise Tariff Act 1921
Date of issue: 2 April 2026
Signatory: Dr Jim Chalmers Treasurer
Registration number: F2026L00411
Registration date: 02 April 2026

I, Jim Chalmers, Treasurer, make the following determination.

1 Name: This instrument is the Excise Tariff (Fuel Duty Temporary Reduction) Determination 2026. | 2 Commencement: (1) Each provision of this instrument 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 Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 April 2026. 1 April 2026 Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. Note: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument. (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument. | 3 Authority: This instrument is made under the Excise Tariff Act 1921. | 4 Definitions: Note: Expressions have the same meaning in this instrument as in the Excise Tariff Act 1921 as in force from time to time—see paragraph 13(1)(b) of the Legislation Act 2003. In this instrument: the Act means the Excise Tariff Act 1921. | 5 Determination of a lower percentage: Under subsection 6K(5) of the Act, 39.1 per cent is determined for the purposes of paragraph 6K(1)(b) of the Act. Note 1: Section 6K of the Act temporarily reduces the rates of excise duty on most fuels for the period 1 April 2026 to 30 June 2026 by 50 per cent unless a greater reduction is determined. This instrument reduces the excise duty rates by determining a percentage of the current rate (below 50 per cent) that should instead apply for the period. Note 2: This instrument also affects the rates of customs duty that apply to most fuels—see section 19AABA of the Customs Tariff Act 1995.