Division 19Tissue paper manufacturing

### Division 19—Tissue paper manufacturing 319 (1) Tissue paper manufacturing is the physical or chemical transformation of any or all of wood chips, sawdust, wood pulp and recovered paper into rolls of uncoated tissue paper that: (a) has a grammage range of 13 g/m2 to 75g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is generally useable in sanitary products such as facial tissue, paper towel, bathroom tissue and napkins. (2) Tissue paper manufacturing is specified as an emissions‑intensive trade‑exposed activity. (3) Tissue paper manufacturing is a moderately emissions‑intensive activity. > Note: See Part 4. (4) For tissue paper manufacturing, the basis for the issue of free carbon units is by a tonne of rolls of uncoated tissue paper that: (a) has a grammage range of 13 g/m2 to 75g/m2; and (b) has a moisture content in the range of 4% to 11%; and (c) is generally useable in sanitary products such as facial tissue, paper towel, bathroom tissue and napkins; and (d) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (e) is of saleable quality. > Note: Saleable quality is explained in Part 2. (5) For the production of pulp from either or both of woodchips and sawdust as part of tissue paper manufacturing, the basis for the issue of free carbon units is by an air dried tonne (assuming a 10% moisture content) of equivalent pulp that is: (a) produced from either or both of woodchips and sawdust; and (b) used in the process of manufacturing tissue paper; and (c) produced as part of carrying on the emissions‑intensive trade‑exposed activity. (6) For this Part, an amount of pulp or paper that is used as a basis for the issue of free carbon units for one of the following emissions‑intensive trade‑exposed activities: (a) the manufacture of newsprint; (b) dry pulp manufacturing; (c) cartonboard manufacturing; (d) packaging and industrial paper manufacturing; (e) printing and writing paper manufacturing; (f) tissue paper manufacturing; does not count for the purposes of the basis for allocation of another of those emissions‑intensive trade‑exposed activities.