47Vehicles of 4.5 tonnes or more—emergency vehicles

#### 47 Vehicles of 4.5 tonnes or more—emergency vehicles (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 use in an emergency vehicle that: (a) is a registered vehicle; and (b) has a gross vehicle mass of 4.5 tonnes or more. (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 enterprise, in operating the emergency vehicle in Australia.