Originally Posted by
JDNSW
Interesting question. Any attempt to raise the same amount of revenue related to road use, which is what excise is roughly proportional to, is almost certain to require powers held by the states not the commonwealth. This potentially could provide a good income stream for lawyers for years to come.
States and territories are likely to try to introduce a road use related tax, using the decline in excise as an excuse, and ignoring that excise is a commonwealth revenue. And the Commonwealth could use it as an excuse to, for example, charge a "GST equivalent" tax on the output of your solar panels, whether used for road transport of not, in the same vein that they attempt to collect excise on any biodiesel you make..
Personally, I have difficulty seeing why there should be specific road use taxes above the general taxes of GST, company tax, income tax, payroll tax, rates, etc etc paid by other industries and businesses. in any case, as these increase costs of everything. Fuel excise is an accident of history, introduced when motoring was a new phenomenon, and a luxury enjoyed only by the wealthy.