S 43-75 repealed by No 83 of 2014, s 3 and Sch 1 item 127, applicable to taxable fuel acquired, manufactured or imported on or after 1 July 2014. S 43-75 formerly read:
SECTION 43-75 FORESTRY
43-75
The expression
forestry
means:
(a)
the planting or tending, in a forest or plantation, of trees intended for felling; or
(b)
the thinning or felling, in a forest or plantation, of standing timber;
and includes:
(c)
the transporting, milling or processing, in a forest or plantation, of timber felled in the forest or plantation; and
(d)
the milling of timber at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled; and
(e)
if timber is milled at a sawmill or chipmill that is not situated in the forest or plantation in which the timber was felled
-
the transporting of the timber from the forest or plantation in which it was felled to the sawmill or chipmill; and
(f)
the making and maintaining in a forest or plantation referred to in paragraph (a) or (b) of a road that is integral to the activities referred to in paragraph (a), (b) or (c).
S 43-75 inserted by No 157 of 2011, s 3 and Sch 1 item 16, applicable to fuel acquired, manufactured or imported on or after 1 July 2012.
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