What this rule does
The federal government has registered the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2026, which came into force on 17 July 2026. The determination is administered by the Department of the Treasury under the Excise Act 1901.
The rule sets out the method for correcting the measured volume of LPG (liquefied petroleum gas) for temperature and pressure when calculating excise duty.
What it replaces
Schedule 1 of the new determination formally repeals the previous version: the Excise (Volume of LPG - Temperature and Pressure Correction) Determination 2016 (No. 2). The source does not specify what technical changes were made compared to the 2016 version.
Key actions
- Businesses that pay excise on LPG - for example fuel suppliers or LPG distributors - are required to apply the volume correction method set out in the new determination from 17 July 2026. The full text is available at https://www.legislation.gov.au/F2026L00973.
- Where specialist excise or tax software is used for LPG duty calculations, confirmation is required from the software provider or bookkeeper that the software reflects the new determination rather than the repealed 2016 version.
- The explanatory statement can be downloaded from the same page at https://www.legislation.gov.au/F2026L00973 using the Explanatory Statement filter.
This is a plain-English summary for information only, not legal or compliance advice. Always check the official source or consult a qualified professional.