Division 49Production of helium

### Division 49—Production of helium 349 (1) The production of helium is the chemical and physical transformation of a gas mixture that has a mole fraction of helium of no more than 10% to a product with a mole fraction of helium of at least 99%. (2) The production of helium is specified as an emissions‑intensive trade‑exposed activity. (3) The production of helium is a moderately emissions‑intensive activity. (4) For the production of helium, the basis for the issue of free carbon units is by a tonne of 100% equivalent helium that: (a) is produced by carrying on the emissions‑intensive trade‑exposed activity; and (b) is of saleable quality. > Note: Saleable quality is explained in Part 2.