Australia: Excise duty relief for fuels and draught beer

ATO also announced targeted support for businesses affected by high fuel costs.

The Treasury Laws Amendment (Fuel Excise Relief) Act 2026—which temporarily reduces the excise duty rates and excise-equivalent customs duty rates for fuels, including petrol and diesel and similar petroleum-based products, between April 1, 2026, and June 30, 2026—received Royal Assent on April 1, 2026.

The legislation also grants the Transport Minister the power to vary the rate of the road user charge for a financial year beginning on July 1, 2025, or July 1, 2026, until June 30, 2027.

The Australian Taxation Office (ATO) also announced targeted support (i.e., access to more flexible payment plans and remission of interest charges and other penalties) for eligible businesses affected by high fuel costs that are struggling to meet their tax payment obligations. The measures apply for a three-month period ending on June 30, 2026, but the ATO will continue to monitor conditions and may extend the measures.

In addition, the Excise Tariff Amendment (Draught Beer) Bill 2025 and Customs Tariff Amendment (Draught Beer) Bill 2025—which pause the indexation of the excise duty rates and customs duty rates on draught beer for two years beginning August 1, 2025—passed both houses of Parliament and now awaits Royal Assent.

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Australia: Excise duty relief for fuels and draught beer

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