(1) A transport facility is a railway, a road, a pipe-line, a port facility or other facility for ships, or another facility, that is used primarily and principally for transport of:
(a) * minerals or quarry materials obtained by any entity in carrying on * mining and quarrying operations; or
(b) * processed minerals produced from minerals or quarry materials.
(2) However, a facility used for these is not a transport facility :
(a) transport wholly within the site of * mining and quarrying operations;
(b) transport of * petroleum:
(i) that has been treated at a refinery; or
(ii) that forms part of a system of reticulation to consumers; or
(iii) to a particular consumer or consumers.