Fuel Tax (Fuel Blends) Determination 2026 
Reference: LI 2026/D4
Document type: Legislative Instrument
Enabling act: Fuel Tax Act 2006
Date of issue: 11 May 2026
Signatory: Will Day Deputy Commissioner of Taxation

Draft Fuel Tax (Fuel Blends) Determination 2026: I, Will Day, Deputy Commissioner of Taxation, make the following determination.

1 Name: This instrument is the Fuel Tax (Fuel Blends) Determination 2026 . | 2 Commencement: This instrument commences on the day after it is registered on the Federal Register of Legislation. | 3 Authority: This instrument is made under subsection 95-5(1) of the Fuel Tax Act 2006 . | 4 Definitions: Note: A number of expressions used in this instrument are defined in 110-5 of the Act, including the following: (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. (a) biodiesel; (b) fuel tax law; (c) indirect tax zone. In this instrument: Act means the Fuel Tax Act 2006 . CAS registry number means the unique number that is allocated to a chemical substance in the Chemical Registry System of the Chemical Abstracts Service, which is a division of the American Chemical Society. fuel has the meaning given by section 4 of the Excise Act 1901. specified product means a product that is listed in column 1 of an item in the table in subsection 6(1). Tariff Act means the Excise Tariff Act 1921 . prescribed taxable fuel means: (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. v/v means volume per volume, which is a measure of the concentration of a substance in a blend or solution using volume-based measurement. (a) fuels that are classified to subitem 10.25, 10.26, 10.27 or 10.28 of the Schedule to the Tariff Act; and (b) imported fuels that would be classified to any of those subitems if the fuels had been manufactured in the indirect tax zone. | 5 Schedules: Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms. | 6 Blends that do not constitute a fuel: (1) A blend of a prescribed taxable fuel and a specified product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. Item Column 1 – Specified Product Column 2 – CAS registry number Column 3 - Minimum concentration 1 Tertiary butyl alcohol 75-65-0 0.5% v/v 2 Other alcohols (other than methanol, ethanol and isopropyl alcohol) Not applicable 10.0% v/v 3 Esters Not applicable 10.0% v/v 4 Di-isopropyl ether 108-20-3 1.0% v/v 5 Methyl tertiary butyl ether 1634-04-4 1.0% v/v 6 Other ethers Not applicable 10.0% v/v 7 Ketones Not applicable 10.0% v/v 8 Silicone Oils Not applicable 2.0% v/v 9 Surfactants Not applicable 1.0% v/v 10 Oleic Acid 112-80-1 2.0% v/v 11 Water Not applicable 5.0% v/v (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains: (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (i) at least one specified product that equals or exceeds the minimum concentration set out in column 3 in the following table for that product; or (ii) more than one specified product and the total concentration of all those specified products equals or exceeds 10% v/v. (2) A blend consisting of biodiesel and another product, with or without other substances, does not constitute a fuel for the purposes of the fuel tax law if: (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (a) the blend is not marketed or sold for use as fuel in an internal combustion engine; and (b) the blend contains at least: (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (c) the blend does not contain any: (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. (i) 5.0% v/v of surfactant; or (ii) 2.0% v/v of oleic acid; and (i) other kind of fuel; or (ii) imported fuel that would be classified to a subitem of the Schedule to the Tariff Act if it had been manufactured in the indirect tax zone. Fuel Tax (Fuel Blends) Determination 2016 (No. 1) | 1 The whole of the instrument: Repeal the instrument Consultation Subsection 17(1) of the Legislation Act 2003 requires that the Commissioner is satisfied that appropriate and reasonably practicable consultation has been undertaken before they make a determination. As part of the consultation process, you are invited to comment on the draft instrument and its accompanying draft explanatory statement. Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ATO.gov.au Phone: 03 9285 1974 Please forward your comments to the contact officer by the due date. Due date: 5 June 2026 Contact officer: Anthony Barnard Email: Anthony.Barnard@ATO.gov.au Phone: 03 9285 1974