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What is meant by diesel used for an off-road purpose?

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What is meant by diesel used for an off-road purpose?

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Diesel used for an off-road purpose is diesel used for any purpose other than that of propelling a diesel engine road vehicle on a public road. However, in relation to diesel sold by a retailer, diesel is not off-road diesel if it is used for a private or domestic purpose, unless the fuel is eligible for a grant under the Commonwealth’s Energy Grants Credits Scheme (Fuel Tax Credit legislation from 1 July 2006). Also, off-road diesel does not include diesel used for a purpose incidental to propelling a diesel engine road vehicle on a public road or to enable the vehicle to access a public road.

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