PRIMARY PRODUCTION FROM NON-RENEWABLE NATURAL
RESOURCES AND FORESTRY RESOURCES
1.- For the purposes of section 92A of this Act,
a. production from a non-renewable natural resource is primary production
therefrom if
i. it is in the form in which it exists upon its recovery or severance from
its natural state, or
ii. it is a product resulting from processing or refining the resource, and
is not a manufactured product or a product resulting from refining crude oil,
refining upgraded heavy crude oil, refining gases or liquids derived fromcoal
or refining a synthetic equivalent of crude oil; and
b. production from a forestry resource is primary production therefrom if
it consists of sawlongs, poles, lumber, wood chips, sawdust or any other
primary wood product, or wood pulp, and is not a product manufactured from
wood.
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