55Disqualifying use etc.

#### 55 Disqualifying use etc. Despite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an off‑road credit in respect of off‑road diesel fuel that you purchased, or imported into Australia, for a particular use if, in fact, you: (a) use the fuel for a use (the actual use) other than that particular use, except where you would have been entitled to such a credit if you had purchased the fuel for the actual use; or (b) sell or otherwise dispose of the fuel; or (c) lose the fuel (whether because of accident, theft or any other reason).