Product Stewardship for Oil (PSO) Levy - Australian Government

Description

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

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 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.

Service type

Regulatory Obligation

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

Duration

The levy must be paid annually.

Fees

Fees Details for this service in table format.

Task Type Business Structure Description
Apply Miscellaneous All 8.5 cents per litre. Fees for 2020-21

Other resources

Task Business Structure Resources
Common All Exemptions from the Product Stewardship Levy (Opens in new window)
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

Regulation(s) name

Customs Tariff Regulations 2004 Australian Government

Administering agency

Australian Taxation Office

Excise Licensing Group

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:

Petroleum Division

Excise Licensing Group

Australian Taxation Office

Mailing address: PO BOX 3514
Albury, New South Wales 2640
Phone: 1300 137 290
Email: Petroleum@ato.gov.au