Income Tax Assessment Act 1997



Division 43 - Deductions for capital works  

Subdivision 43-B - Establishing the deduction base  

Operative provisions

SECTION 43-72   Meaning of forestry road, timber operation and timber mill building  

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.

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.

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.


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