Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 43.150

Industrial activities means:

   (a)  any of the following activities (core activities):

        (i)    operations where manufactured items are derived from other
               goods even if those manufactured items are themselves used as
               parts or materials in the manufacture of other items;

        (ii)   operations (other than packing, placing in containers or
               labelling) by which manufactured items are brought into or
               maintained in the form or condition in which they are sold or
               used, even if they are for sale or use as parts or materials in
               the manufacture of other items;

        (iii)  the separation of a metal or a compound of a metal from its ore
               (not including crushing, grinding, breaking, screening or
               sizing to facilitate that separation) or the treatment or
               processing of a metal or a compound of a metal after its
               separation;

        (iv)   for a metal or a compound of a metal not requiring
               separation-applying to the metal or compound a treatment or
               process which, if the metal or compound had required
               separation, would not have been applied until after the
               separation;

        (v)    refining petroleum;

        (vi)   scouring or carbonising wool;

        (vii)  milling timber;

        (viii) freezing primary products;

        (ix)   printing, lithographing or engraving, or a similar process, in
               the course of carrying on a business as a publisher, printer,
               lithographer or engraver;

        (x)    curing meat or fish;

        (xi)   producing chilled or frozen meat;

        (xii)  pasteurising milk;

        (xiii) canning or bottling foodstuffs;

        (xiv)  producing electric current, hydraulic power, steam, compressed
               air or gases (other than natural gas) for the purpose of sale,
               or use wholly or mainly in carrying on another activity
               mentioned in this paragraph; or

   (b)  any of the following activities:

        (i)    the packing, placing in containers or labelling of any goods
               resulting from the carrying on of core activities;

        (ii)   the disposal of waste substances resulting from the carrying on
               of core activities;

        (iii)  the cleansing or sterilising of bottles, vats or other
               containers used by the entity to store goods to be used in
               carrying on core activities or goods resulting from the
               carrying on of core activities;

        (iv)   the assembly, maintenance, cleansing, sterilising or repair of
               property used in carrying on core activities;

        (v)    the storage, within premises in which core activities are
               carried on, or premises contiguous to those premises, of goods
               in carrying on core activities, goods in relation to which core
               activities have commenced but not finally been completed or
               goods resulting from core activities; but does not include the
               preparation of food or drink (whether for consumption on the
               premises where it is prepared or elsewhere) in, or in premises
               occupied in connection with, a hotel, motel, boarding house,
               catering establishment, restaurant, cafe, milk-bar, coffee
               shop, retail shop or similar establishment.