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.
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