Vapour Recovery Units – single rate

11 days left to have your say
Consultation Type
Consultation Paper

Key Documents

As part of the Streamlining excise administration for fuel and alcohol deregulation package, the government is consulting on a single average benchmark recovery rate for use by businesses to calculate and claim excise refunds on returned duty paid petroleum recovered through a Vapour Recovery Unit (VRU).

The establishment of a single rate is expected to result in a regulatory saving for businesses through the reduction in frequency of testing of VRUs and the resources businesses dedicate to claiming the refund relative to the amount of the refunds received.

The establishment of a single rate will remove the need for regular testing of VRU units for the purpose of claiming an excise refund on returned petroleum however, there may be other non-tax reasons why some testing may still be required.

This consultation paper covers the proposed average recovery rate and a proposed simplified formula in which it is employed to calculate the volume of returned duty paid petroleum recovered through a VRU. It will inform the drafting of legislation and explanatory materials to implement the measure.


You can submit responses to this consultation up until 03 October 2023. Interested parties are invited to comment on this consultation.

While submissions may be lodged electronically or by post, electronic lodgement is preferred. For accessibility reasons, please submit responses sent via email in a Word or RTF format. An additional PDF version may also be submitted.

All information (including name and address details) contained in submissions will be made available to the public on the Treasury website unless you indicate that you would like all or part of your submission to remain in confidence. Automatically generated confidentiality statements in emails do not suffice for this purpose. Respondents who would like part of their submission to remain in confidence should provide this information marked as such in a separate attachment.

Legal requirements, such as those imposed by the Freedom of Information Act 1982, may affect the confidentiality of your submission.

View our submission guidelines for further information.

How To Respond



Address written submissions to:

Indirect Tax Unit – Tax Framework, Indirect, Industry and State Taxes Branch
Personal and Indirect Tax and Charities Division
Langton Cres
Parkes ACT 2600