Simon Birmingham (SA, Liberal Party, Assistant Minister for Education and Training) Share this | Hansard source

Is $5 million less than $12 million? Yes, it is. As I have emphasised on numerous occasions during the debate, it is a higher value test. It requires the principal purpose to be of higher value, that the total financial value of the products of the high-value process is higher than the financial value of other products in the harvesting operation—in particular, the generation of renewable energy. But, if it helps the Senate, $5 million is less than $12 million.