INCOME TAX ASSESSMENT ACT 1936 (ARCHIVE)
PART III
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LIABILITY TO TAXATION
Division 10A
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Timber operations and timber mill buildings
Subdivision A
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Timber operations
SECTION 124E
124E
INTERPRETATION
In this Subdivision:
(a) the planting or tending of trees in the area; or
(b) the removal from the area of timber felled in the area.
(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.
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.
(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.
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