51Entitlement to off‑road credit

#### 51 Entitlement to off‑road credit (1) This part sets out the requirements for you to be entitled to an off‑road credit. (2) You are not entitled to an off‑road credit if you purchase or import off‑road diesel fuel on or after 1 July 2006. > Note: Claims under the Product Grants and Benefits Administration Act 2000 for energy grants for off‑road diesel fuel must be made before 1 July 2007 (see subsection 15(2) of that Act). Alternatively, you can claim such grants under the Fuel Tax Act 2006 (see item 9 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006).