PREHEAT OVEN TO 350ºF. LIGHTLY GREASE A MUFFIN TIN. IN A LARGE BOWL, BEAT TOGETHER SUGAR AND EGG UNTIL LIGHT IN COLOUR. IN A SMALL BOWL, WHISK TOGETHER FLOUR, BAKING POWDER, SALT AND NUTMEG. POUR INTO EGG MIXTURE AND STIR TO COMBINE. POUR IN VEGETABLE OIL, MILK AND VANILLA EXTRACT. DIVIDE BATTER EVENLY INTO 12 MUFFIN C., FILLING EACH ABOUT 3/4 FULL. BAKE FOR 15 TO 18 MINS, UNTIL A TESTER INSERTED INTO THE CENTRE COMES OUT CLEAN.