[1] Paragraph 22X (1B) (b)
omit
43
insert
44
[2] Schedule 6, after Part 43
insert
Part 44 Manufacture of reconstituted wood-based panels
Division 1 Manufacture of reconstituted wood-based panels
728 Manufacture of reconstituted wood-based panels
The manufacture of reconstituted wood-based panels is the physical and chemical transformation of wood, including wood particles and residues (such as chips, shavings and sawdust) into a reconstituted wood-based panel that:
(a) has a density of greater than 500 kg a cubic metre; and
(b) has individual wood particles or fibres with an average maximum dimension of no more than 30 mm.
Examples of reconstituted wood-based panels are particleboard and medium density fibreboard .
Division 2 Classification of activity
729 Classification of activity
The manufacture of reconstituted wood-based panels is a moderately emissions-intensive activity.
Division 3 Electricity baseline for calculating partial exemption
730 Electricity baseline for product
The electricity baseline for calculating the amount of a liable entity's partial exemption in respect of the manufacture of reconstituted wood-based panels is 0.372 MWh per tonne of raw reconstituted wood-based panel that:
(a) has a density of greater than 500 kg a cubic metre; and
(b) has individual wood particles or fibres with an average maximum dimension of no more than 30 mm; and
(c) is produced by carrying on the emissions-intensive trade-exposed activity; and
(d) is of saleable quality.
Note Saleable quality is defined in regulation 22C .