"Mr Kuchel says it's important to understand why the rebate was...

"Mr Kuchel says it's important to understand why the rebate was introduced in the first place.
"The diesel fuel excise was earmarked for road construction, infrastructure and maintenance," he said.
"But it was recognised that the agricultural and mining sectors use a lot of diesel without actually using that road infrastructure, so it was determined it was appropriate to give a rebate for that excise"

article

this doesn't mean they are not doing their utmost to rort the system:

"Some large mining companies are rorting the concession by claiming deductions for more than just the costs of exploration, including lumping in the cost of buying expensive mining rights - essentially the value of the resources."

Lucrative tax loophole closes for richest miners

modded first post seems a bit arbitrary - can only assume dub has responded to some whinger