I think an excise was/is imposed on both Avgas and Jet A1 consumed in Australia. Hence, Jet A1 loaded onto an aircraft about to depart on an international flight was/is not subject to excise. But that's just a cloudy memory. Maybe others with more recent knowledge will correct me if I'm wrong.
There was a bunch of complexity around 'past period franchise fees' charged by states for fuel, tobacco etc, but I don't know whether that applied to Avgas and Jet A1 supplied in a state and, in any event, the High Court in the late 90s finally declared them to be unconstitutional duties of excise because only the Commonwealth has power to charge excise (whereupon the Commonwealth said "thank you very much", imposed its excise instead and pocketed the extra billions, thus contributing further to the vertical fiscal imbalance).