"eligible location" has the meaning given by the regulations.

"fuel" means goods covered by:

(a)

gasoline or diesel classified to item 11 or 12 of the Schedule to the Excise Tariff for use as fuel otherwise than in aircraft; or

(b)

gasoline or diesel that would be classified to item 11 or 12 of the Schedule to the Excise Tariff if it had been produced in Australia for use as fuel otherwise than in aircraft; or

(c)

any other goods prescribed for the purposes of this definition.

(2) An expression used in this Act that is also used in the Product Grants and Benefits Administration Act 2000 has the same meaning as in that Act, unless the contrary intention appears. (3) For the purposes of this Act:

(a)

the location at which a sale of fuel takes place is taken to be the location at which the purchaser takes possession of the fuel; and

(b)

a sale of fuel is taken to have occurred when the purchaser takes possession of the fuel.