53Off‑road credit in respect of off‑road diesel fuel for use for certain purposes

#### 53 Off‑road credit in respect of off‑road diesel fuel for use for certain purposes (1) Subject to such conditions and restrictions as are specified in the regulations, you are entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for a use by you that qualifies (see the following subsections). Use in mining operations or primary production (2) Use in mining operations (otherwise than for the purpose of propelling any vehicle on a public road), or in primary production (otherwise than for the purpose of propelling a road vehicle on a public road), is a use that qualifies. Use in rail transport or marine transport (3) Use in rail transport (otherwise than for the purpose of propelling a road vehicle on a public road), or in marine transport, in the course of carrying on an enterprise is a use that qualifies. Use at certain premises (4) Each of the following is a use that qualifies: (a) use at particular premises to generate electricity for use in the course of carrying on, at those premises, an enterprise that: (i) has, as its principal purpose, the retail sale of goods or services (other than electricity) or the provision of hospitality; and (ii) does not have, at those premises, ready access to a commercial supply of electricity; (b) use at residential premises to generate electricity for use in: (i) providing food and drink for; or (ii) providing lighting, heating, air‑conditioning, hot water or similar amenities for; or (iii) meeting other domestic requirements of; residents of the premises; (c) use at a hospital or nursing home or at any other institution providing medical or nursing care; (d) use at a home for aged persons. Use in certain industrial processes (5) Each of the following is a use that qualifies: (a) use, at a place that is not a natural gas area within the meaning of section 3A of the Liquefied Petroleum Gas (Grants) Act 1980, in the chemical reduction in herreshoff‑type roasters of oxides and other compounds of nickel and cobalt in lateritic nickel ore to produce elemental nickel and cobalt; (b) use, at a place: (i) that is not supplied by natural gas; or (ii) at which natural gas is not readily available; or (iii) at which the ready availability of natural gas has been temporarily interrupted by an event beyond your control; as a chemical reactant in the calcination part of the Bayer process for refining bauxite into alumina; (c) use as an ingredient in the manufacture of explosives. Various other uses that qualify (6) Each of the following is a use that qualifies: (a) use, other than as a fuel, where the use is: (i) as a solvent; or (ii) as a mould release agent; or (iii) in road construction; (b) any other use specified in the regulations. Certain diesel fuel for use other than in an internal combustion engine (7) You are also entitled to an off‑road credit if you purchase or import into Australia off‑road diesel fuel for use by you where: (a) the use is not in an internal combustion engine; and (b) the off‑road diesel fuel is of a kind specified in the regulations.