Queensland Consolidated Acts(1) Without limiting section 7(b), a pest control activity is being used in primary production if the activity is being used in relation to an unprocessed product—
(a) while the product is in the form in which it left the place where it was produced; and
(b) until the product is transported to a place where—
(i) it is processed from the form in which it left the place where it was produced into another form; or
(ii) it is stored by a processor before being processed into another form.
Examples for paragraph (b)—
1 wheat until it is transported to a flour mill
2 sugar cane until it is transported to a sugar mill
3 cattle until they are transported to an abattoir
(2) In this section—
processor means a person who processes an agricultural or horticultural product from the form in which it left the place where it was produced into another form.
unprocessed product means an agricultural or horticultural product that is to be processed from the form in which it left the place where it was produced into another form.