What must I do if I am not eligible to buy diesel at the subsidised price?
You must advise the fuel retailer of the quantity of fuel to be used for a commercial off-road purpose. As the retailer cannot claim the Subsidy for this fuel, the retailer will usually increase the pump price for this fuel by 9.2 cents per litre (the Subsidy of 8.354 cents per litre plus GST). The fuel retailer must also provide you with a record of the sale. You should retain this record for a period of 5 years for audit purposes.