Fuel Tax (Fuel Blends) Determination 2026

law://au/li/2026/f2026l00968@2026-11-13

Contents

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;

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.

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Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.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

(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.

Fuel Tax (Fuel Blends) Determination 2016 (No. 1)#

1 The whole of the instrument

Repeal the instrument

Sourced from the Federal Register of Legislation at legislation.gov.au, © Commonwealth of Australia, licensed under CC BY 4.0. Compilations may have been reformatted.

Fuel Tax (Fuel Blends) Determination 2026

Fuel Tax (Fuel Blends) Determination 2026

1 Name #

2 Commencement #

3 Authority #

4 Definitions #

5 Schedules #

6 Blends that do not constitute a fuel #

Fuel Tax (Fuel Blends) Determination 2016 (No. 1)#

Defined terms · 7

Key facts

History · 1 version

1 Name #

2 Commencement #

3 Authority #

4 Definitions #

5 Schedules #

6 Blends that do not constitute a fuel #

Fuel Tax (Fuel Blends) Determination 2016 (No. 1)#