Taxation Legislation Repeal and Amendment Regulations 2006 (No. 1) (216 of 2006)

Schedule 8   Amendments of Income Tax Assessment Regulations 1997 commencing on commencement of Part 3 of Schedule 1 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006

[2]   Regulation 328-375.01, after the notes

insert

(2) In this regulation:

retail fuel means taxable fuel, within the meaning given by the Fuel Tax Act 2006, that is sold by retail.