The objective of the Product Stewardship for Oil Program is to: provide incentives to increase used oil recycling; and, encourage the environmentally sustainable management and re-refining of used oil and its re-use. These objectives are met through the payment of a levy by producers and importers of petroleum-based oils and their synthetic equivalents. Benefits are paid to oil recyclers as an incentive to undertake increased recycling of used oil. The Department of the Environment and Energy has policy responsibility for the program, with the ATO administering the program on its behalf.