Document ID: chunk:federal_register_of_legislation:C2004C01190:clause:2_227
Version: federal_register_of_legislation:C2004C01190
Segment Type: clause
Provision Reference: sch 2 cl 227
Character Range: 156268–157307

227  After section 43‑70
Insert:

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

 (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.