10ABVehicles of 4.5 tonnes or more, but less than 20 tonnes—transporting passengers or goods solely for primary producers

10AB Vehicles of 4.5 tonnes or more, but less than 20 tonnes—transporting passengers or goods solely for primary producers

(1) If you carry passengers or goods on behalf of a person who carries on a primary production business, you are entitled to a fuel grant for the use of diesel fuel or alternative fuel in a vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, if:

(a) the vehicle is a vehicle for transporting passengers or goods; and

(b) you purchased the diesel fuel or alternative fuel, or imported it into Australia.

(2) However, you are only entitled to the grant to the extent that you use the diesel fuel or alternative fuel, in your enterprise, in operating the vehicle on a public road in Australia where:

(a) the only passengers or goods being carried are being carried on behalf of one or more persons who carries on a primary production business; and

(b) if the passengers or goods had been carried by the person who carries on a primary production business, or by each of those persons, subsection 10AA(2) would have covered the operation of the vehicle.

Subcontractors (3) For the purposes of this section, you are taken to have carried passengers or goods on behalf of a person if you carry the passengers or goods as a subcontractor of a person contracted by the person to carry the passengers or goods.