What this instrument does
The federal government has registered the Excise (Volume - Captive Use Recycled Oil) Determination 2026 on 17 July 2026. The instrument was made under the Excise Act 1901 and is administered by the Department of the Treasury.
The determination sets out how to calculate the volume of recycled oil for excise purposes where that oil is used in a captive use arrangement. The calculation method is set out in a schedule to the instrument.
What it replaces
The 2026 Determination repeals and replaces the Excise (Volume - recycled waste oil) Determination 2016 (No. 1). Parties that were relying on the 2016 instrument are now required to apply the 2026 Determination instead.
What the source does not specify
The source summary does not specify the commencement date, any transition arrangements, or the precise details of the volume calculation method beyond the existence of a schedule covering that process.
Key actions
- Review the full text of the Excise (Volume - Captive Use Recycled Oil) Determination 2026 at https://www.legislation.gov.au/F2026L00974 to check whether the new volume calculation method affects how excise is reported or paid on recycled oil in captive use arrangements.
- The Excise (Volume - recycled waste oil) Determination 2016 (No. 1) has been repealed - the 2026 Determination now applies in its place.
- Contact the Department of the Treasury or the ATO for guidance on how the captive use recycled oil rules apply to a specific situation.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.