Skip to main content Skip to main navigation Skip to search

Queensland and NSW floods 2022

Visit recovery.gov.au to see what help is available.

Close
Home

Top navigation main

  • News & media
  • Jobs
  • Ministers
  • Contact us
Main menu

AWE Main

  • Agriculture and land
    Agriculture and land Building stronger and more sustainable agriculture, fisheries, forestry and land care.
    • Animal health
    • Farming, food and drought
    • Fisheries
    • Forestry
    • Land
    • Climate change and agriculture
    • Plant health
    • Drought and rural support
    • Mouse infestation advice
    Xylella

    Protect against unwanted plant pests

    Our biosecurity system helps protects us. Everyone has a role in supporting our biosecurity system.

    Find out more

  • Water
    Water Improving the sustainable management of Australia’s water resources for agriculture, the environment and communities.
    • Coal, Coal seam gas (CSG) and water
    • Commonwealth Environmental Water Office
    • Water policy and resources
    • Wetlands
    Water matters

    Water Matters

    Keep up with the latest news on the department's work in managing Australia's water resources.

    Read the latest edition here

  • Environment
    Environment Improving stewardship and sustainable management of Australia’s environment.
    • Biodiversity
    • Bushfire recovery
    • Climate change and the environment
    • EPBC Act
    • Environmental information and data
    • International activities
    • Marine
    • Partnerships
    • Protection
    • Report a breach of environment law
    • Threatened species & ecological communities
    • Waste and recycling
  • Biosecurity and trade
    Biosecurity and trade Lowering biosecurity risks to Australia, and assisting industry to accelerate growth towards a $100 billion agricultural sector by 2030.
    • Aircraft, vessels and military
    • Biosecurity policy
    • Cats and dogs
    • Exporting
    • Importing
    • Invasive species
    • Pests, diseases and weeds
    • Public awareness and education
    • Trade and market access
    • Travelling or sending goods to Australia
    • Wildlife trade
    Brown marmorated stink bug

    BMSB Seasonal Measures

    Australia has strengthened seasonal measures to manage the risk of BMSB.

    View our seasonal measures

  • Parks and heritage
    Parks and heritage Managing Australia’s iconic national parks, historic places and living landscapes.
    • Australian Marine Parks
    • Australian National Botanic Gardens
    • Booderee National Park
    • Kakadu National Park
    • Christmas Island National Park
    • National parks
    • Norfolk Island National Park
    • Heritage
    • Pulu Keeling National Park
    • The Great Barrier Reef
    • Uluṟu-Kata Tjuṯa National Park
    The reef

    Great Barrier Reef

    Australia is protecting and conserving this World Heritage Area.

    Find out more

  • Science and research
    Science and research Undertaking research and collecting data to support informed decisions and policies.
    • Australian Bureau of Agricultural and Resource Economics and Sciences (ABARES)
    • Climate change
    • Australia's biological resources
    • National Environmental Science Program (NESP)
    • Our science strategy
    • Australian Biological Resource Study (ABRS)
    • State of the Environment (SoE) reporting
    • Bird and bat banding
    • Supervising Scientist
    Abares

    ABARES Insights

    Get 'snapshots’ of agricultural, forestry and fisheries industries, or analysis of key issues.

    Find out more

  • About us
    About us Enhancing Australia’s agriculture, environment, heritage and water resources through regulation and partnership.
    • Accountability and reporting
    • Assistance, grants and tenders
    • Contact us
    • Fees and charges
    • News and media
    • Our commitment to you
    • Payments
    • People and jobs
    • Publications
    • What we do
    • Who we are
    A day in the life

    A day in the life...

    Our video series showcases the diverse and important work we do.

    Find out more

  • Online services
    Online services We do business with you using online platforms. This makes it easier for you to meet your legal requirements.
Department of Agriculture

Breadcrumb

  1. Home
  2. Environment
  3. Environment protection
  4. Used oil recycling
  5. Product Stewardship Levy (excise)

Sidebar first - EN - Protection

  • Used oil recycling
    • Product Stewardship for Oil Scheme
      • Levy (excise)
      • Exemptions
      • Benefits
      • Legislation
      • Statistics
    • Recycling your oil
      • Uses for recycled oil
      • Why we should recycle used motor oil

Product Stewardship Levy (excise)

The product stewardship levy is payable by oil producers and importers for petroleum-based oils and their synthetic equivalents. The levy increased from 5.449 cents per litre (or kilogram for greases) to 8.5 cents per litre on 1 July 2014.

The levy offsets the costs of benefits paid to oil recyclers as an incentive to undertake increased recycling of used oil. This ensures that some of the costs of used oil recycling are borne by the markets that gain the benefit from the production and use of that oil, rather than from public monies or other markets. In economic terms, it 'internalises the externalities'

No oil is levied twice, no 'eligible' lubricant escapes the levy, imported and domestically-produced oils are treated equitably (to the extent possible), and exported oil is not levied. Levied oil, which is incorporated into products that are subsequently exported, may be subject to drawback arrangements. For further information on duty drawback contact the Australian Taxation Office on 1300 657 162.

Questions relating to whether a particular product attracts the PSO levy should be directed to the Australian Taxation Office on 1300 657 162, where the levy is paid under the Excise Tariff legislation (oil produced in Australia), or to the Australian Customs Service, Classification Area on (02) 6275 6497, where the levy is paid under the Customs Tariff legislations (oil imported to Australia).

Exemptions

  • Exemptions from the Product Stewardship Levy
Thanks for your feedback.
Thanks! Your feedback has been submitted.

We aren't able to respond to your individual comments or questions.
To contact us directly phone us or submit an online inquiry

CAPTCHA
This question is for testing whether or not you are a human visitor and to prevent automated spam submissions.

Please verify that you are not a robot.

Skip

Footer

  • Contact us
  • Accessibility
  • Disclaimer
  • Privacy
  • FOI
Last updated: 10 October 2021

© Department of Agriculture, Water and the Environment

We acknowledge the Traditional Owners of country throughout Australia and recognise their continuing connection to land, waters and culture. We pay our respects to their Elders past, present and emerging.