42Vehicles of 20 tonnes or more

#### 42 Vehicles of 20 tonnes or more (1) You are entitled to an on‑road credit if you purchase, or import into Australia, on‑road diesel fuel or on‑road alternative fuel for: (a) use in a registered vehicle that has a gross vehicle mass of 20 tonnes or more; or (b) incidental use in relation to such a vehicle. (2) However, you are only entitled to the grant to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your enterprise: (a) if the vehicle is a vehicle for transporting passengers or goods—in operating the vehicle on a road in Australia; or (b) if it is not—in operating the vehicle on a road in Australia for the purpose of moving it: (i) to a place (whether or not on a road) where it is to operate; or (ii) from a place (whether or not on a road) where it has operated; or (c) in any case—an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a) or (b). (3) This section does not apply in relation to the use of on‑road diesel fuel or on‑road alternative fuel in an emergency vehicle.