The Department of Infrastructure, Transport, Regional Development, Communications, Sport and the Arts amended the Fuel Tax (Road User Charge) Determination 2023 through Legislative Instrument F2026L00410. This amendment modifies the methodology or rates for calculating road user charges applicable to fuel consumption. The amendment is authorized under the Fuel Tax Act 2006 and applies to entities operating road vehicles subject to fuel tax and road user charge requirements.

Transportation companies, fuel manufacturers, and businesses with significant vehicle fleets should review the updated Schedule 1 amendments to ensure compliance with the revised road user charge calculations. The amendment took effect on 31 March 2026. No specific compliance deadline or transition period was stated beyond the effective date. Entities should update their fuel tax reporting systems and procedures accordingly.