Commonwealth Consolidated ActsDespite the other provisions of this Part, you are not entitled, and are taken never to have been entitled, to an on‑road credit in respect of on‑road diesel fuel or on‑road alternative 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 or imported the fuel into Australia 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).
49A Proposed use for certain prohibited actions under Environment Protection and Biodiversity Conservation Act 1999
(1) Despite the other provisions of this Part, you are not entitled to an on‑road credit for the purchase, or importation into Australia, of on‑road diesel fuel, or on‑road alternative fuel, for a particular use that involves taking an action mentioned in subsection (2) of this section without the approval mentioned in that subsection being in operation.
(2) For the purposes of subsection (1), the action is one to which a Subdivision of Division 1, Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 would apply unless an approval required under that Division were in operation.
Note 1: Division 1 of Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 makes it an offence to take action that has, will have or is likely to have a significant impact on a listed matter of national environmental significance unless an approval is obtained under that Act.
Note 2: This section does not apply if another exemption applies under Part 3 of the Environment Protection and Biodiversity Conservation Act 1999 .
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