For the purposes of subsection 4(1) of the Act, fuel means any of the following:
(a) petrol;
(b) a mixture of petrol and ethanol (of which more than 50% is petrol);
(c) automotive diesel;
(d) a mixture of automotive diesel and biodiesel (of which more than 50% is automotive diesel);
(e) liquefied petroleum gas;
(f) liquefied natural gas;
(g) compressed natural gas;
(h) biodiesel;
(i) a mixture of biodiesel and automotive diesel (of which more than 50% is biodiesel);
(j) ethanol;
(k) a mixture of ethanol and petrol (of which more than 50% is ethanol);
(l) any substance that is used as a substitute for a fuel mentioned in paragraphs (a) to (k);
(m) any substance that is supplied or represented as:
(i) a fuel mentioned in paragraphs (a) to (k); or
(ii) a substitute substance under paragraph (l).