Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 40.875

  (1)   Processed minerals are any of the following:

  (a)   materials resulting from * minerals treatment of * minerals or quarry materials (except * petroleum);

  (b)   materials resulting from sintering or calcining;

  (c)   pellets or other agglomerated forms of iron;

  (d)   alumina and blister copper.

  (2)   Minerals treatment means:

  (a)   cleaning, leaching, crushing, grinding, breaking, screening, grading or sizing; or

  (b)   concentration by a gravity, magnetic, electrostatic or flotation process; or

  (c)   any other treatment:

  (i)   that is applied to * minerals, or to quarry materials, before that concentration; or

  (ii)   for a mineral or materials not requiring that concentration, that would, if the mineral or materials had required concentration, have been applied before the concentration;

but does not include:

  (d)   sintering or calcining; or

  (e)   producing alumina, or pellets or other agglomerated forms of iron, or processing connected with such production.