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The purpose of this paper is to assist individuals and organisations making submissions to the Fuel Taxation Inquiry, by providing background information and raising questions on the issues covered by the terms of reference.
This paper provides an overview of the main features of the taxation of fuel in Australia and associated rebates, subsidies and grants. It should not be seen as limiting the extent of issues to be addressed by submissions or the Inquiry. The paper is the first of a number to be released by the Inquiry providing factual information about fuel taxation. It is intended that these papers not only assist those making submissions, but also inform the community more generally about the work of the Inquiry and Australia’s fuel taxation system.