Ann: FY22 Earnings Guidance, page-78

The diesel fuel rebate scheme applies to fuel that is used off-road in mining, agricultural, pastoral and fisheries production. The tax component that is earmarked for the construction and maintenance of roads can be claimed back by the miner or primary producer, for the diesel they have used on-farm or in the primary production process. Nothing to do with whether you are a city dweller or not.

The Greens hate it with a passion and insist it is a subsidy to mining and agricultural production and are very dishonest in the way they run the public argument. They try to demonise farmers for claiming a rebate on a tax that they cannot benefit from. As soon as your truck is on a gazetted road, that component of fuel consumption is subject to that tax - no rebate on that diesel.