INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)

PART III - LIABILITY TO TAXATION  

Division 10A - Timber operations and timber mill buildings  

Subdivision A - Timber operations  

SECTION 124E   124E   INTERPRETATION  
In this Subdivision:

access road
means a road (including a bridge, culvert or similar work forming part of the road) constructed primarily and principally for the purpose of providing access to an area so as to enable:

(a) the planting or tending of trees in the area; or

(b) the removal from the area of timber felled in the area.

timber operations
means:

(a) the planting or tending of trees for felling;

(b) the felling of standing timber;

(c) the removal of felled timber; or

(d) the milling or other processing of felled timber.