I can take that one.
The process is very similar to what used to be used for manufacturing and processing. This process figures out what portion of your income is attributable to zero-emission technology manufacturing. Essentially it looks to the amount of capital and labour used as inputs for that manufacturing process. It determines, for a company that has both zero-emission technology manufacturing and other manufacturing activities, what proportion of labour and capital is used for the one versus the other. Then it effectively applies that proportion to the business income of that entity. It's on that basis that the amount of income is subject to the preferential rate being introduced, and it is determined for companies with multiple streams.