Fuel Supplied FOR Residential USE
ATO (CWLTH) resource. Rules Mate indexes this as part of the Australian compliance corpus. Click through for the regulator's primary source.
https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/incentives-and-concessions/fuel-schemes/in-detail/fuel-not-used-in-an-internal-combustion-engine/fuel-supplied-for-residential-use
Rules Mate indexes Australian government compliance resources to make them searchable. We link to + summarise; always verify the live source before acting.