You are not entitled to a fuel tax credit for taxable fuel to the extent that you acquire, manufacture or import the fuel for use in a vehicle with a gross vehicle mass of 4.5 tonnes or less travelling on a public road.
Note: If you acquire a vehicle of 4.5 tonnes before 1 July 2006, you might be entitled to the credit under Part 4 of Schedule 3 to the Fuel Tax (Consequential and Transitional Provisions) Act 2006 .