44Vehicles of 4.5 tonnes or more, but less than 20 tonnes—primary producers

#### 44 Vehicles of 4.5 tonnes or more, but less than 20 tonnes—primary producers (1) You are entitled to an on‑road credit if: (a) you carry on a primary production business; and (b) you purchase, or import into Australia, on‑road diesel fuel, or on‑road alternative fuel, for: (i) use in a registered vehicle that has a gross vehicle mass of 4.5 tonnes or more, but less than 20 tonnes, where the vehicle is a vehicle for transporting passengers or goods; or (ii) incidental use in relation to such a vehicle. (2) However, you are only entitled to the on‑road credit to the extent that the proposed use of the on‑road diesel fuel or on‑road alternative fuel is, in carrying on your primary production business: (a) in operating the vehicle on a road in Australia; or (b) an incidental use, or any other use, of the vehicle that is integral to operating the vehicle as mentioned in paragraph (a).