419‑20.01 CMPTI processing activity—high419‑20.01 CMPTI processing activity—high purity alumina

419‑20.01 CMPTI processing activity—high purity alumina

Kind of processing activity (1) For the purposes of subparagraph 419‑20(1)(b)(ii) of the Act, a processing activity is prescribed if it is of a kind that: (a) substantially transforms a feedstock containing aluminium through extractive metallurgical processing; or (b) is not beneficiation (including grinding, crushing, floating and other mechanical processing); and (c) is not manufacturing. Outcome of processing activity (2) For the purposes of subparagraph 419‑20(1)(b)(iii) of the Act, a kind of outcome for this kind of processing activity is where high purity alumina with a purity of at least 99.99% is produced.

Note: For the processing activity to be a CMPTI processing activity, a substantial purpose for carrying on the processing activity must be to achieve the outcome mentioned in this subsection (see paragraph 419‑20(1)(b) of the Act).