I might be wrong but I don't think this results in an actual cost to the taxpayer.
Bollocks, I pay $1.56 for my litre of diesel, so if a miner does not pay that, then where is the difference coming from, yes thats right, out of my pocket.
Diesel fuel rebate isn't really a subsidy is it?, fuel is a legitimate business expense in mining and farming, not really any different to claiming tax expenses elsewhere in business.
You are kidding are you not? surley if you dont pay full price for something, then it is being subsidized. Claiming a tax expense is also a subsidy. This is exactly what I have said, there is almost NO business that is not subsidized somehow, some more tranparently than others.