Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 43.72

             (1)  A forestry road is a road constructed primarily and principally for the purpose of providing access to an area to enable:

                     (a)  trees to be planted or tended in the area; or

                     (b)  timber felled in the area to be removed.

For this purpose, a road includes any bridge, culvert or similar work forming part of the road.

             (2)  A timber operation is:

                     (a)  planting or tending trees for felling; or

                     (b)  felling standing timber; or

                     (c)  removing felled timber; or

                     (d)  milling felled timber or processing it in another way.

             (3)  A timber mill building is a building:

                     (a)  for use primarily and principally:

                              (i)  in carrying on your * business of milling timber for a * taxable purpose; or

                             (ii)  as residential accommodation for your employees engaged in connection with the business, or for their dependants; and

                     (b)  located in a forest, and in or adjacent to the area where timber milled in the business is, or is to be, felled.