Product Stewardship for Oil (PSO) Levy - Australian Government


You will be required to pay an excise levy if you produce, or import, petroleum based oil or synthetic equivalents in, or into, Australia.

The Product Stewardship for Oil Program (PSO) has been developed to promote, support and encourage environmentally sustainable management and recycling of oil. The purpose of the program is to provide benefits to used oil recyclers and the users of gazetted oils. 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.

Please consult the Contact Officer for more information.

Service type

Regulatory Obligation

An obligation defined in law. A business must comply with relevant services.


The levy is required to be paid on an annual basis.

Other resources

Task Business Structure Resources
Comply All Product Stewardship for Oil (PSO) Levy - Please consult the Contact Officer for information on forms to be submitted.

Act(s) name

Customs Tariff Act 1995 Australian Government

Administering agency

Australian Taxation Office

People, Systems and Services Group

Business Reporting and Registrations

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Please use these contact details for help or more information:


Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26