The CASA link does not open, however I do completely agree with what CASA has been quoted.
Minimum fuel is declared when you look like you will be landing with less than fixed reserve but still above fixed reserve, and mayday declared when reaching your fixed reserve.
It entirely appropriate for a helicopter or a light aircraft to consider an off airport landing for reducing light, weather, or fuel. Many accidents have occurred in the past where people have pressed on without a good outcome.
We all would have had to demonstrate a precautionary landing for a restricted PPL or GFPT. Far better to find a good spot to put down and live to fly another day while you still have fuel than to push on.