Timber Resawing and Dressing

**Exclusions/References:** - Units mainly engaged in - (a) manufacturing wooden structural fittings (including kitchen fittings) or components such as doors, windows and other wooden framing are included in Class 1492 Wooden Structural Fitting and Component Manufacturing; - (b) manufacturing veneers or plywood are included in Class 1493 Veneer and Plywood Manufacturing; and - (c) manufacturing reconstituted wood products are included in Class 1494 Reconstituted Wood Product Manufacturing. **Primary Activities:** - Air-drying timber - Building timber manufacturing - Chemically preserving timber (except chemical preservation of logs sawn at the same unit) - Dressed timber or moulding manufacturing - Kiln drying timber - Seasoning timber - Wooden flooring manufacturing (solid timber only)