Forests Act 1949 [Full Act]

Interpretation

[timber]—

(a)

means—

(i)

trees (excluding cuttings, suckers, and shoots); and

(ii)

woody plants able to be milled; and

(b)

includes branches, roots, and stumps of trees and other woody plants able to be milled, logs, woodchips, wood products, veneer, tree ferns, and tree fern fibre

Wellington Regional Water Board Act 1972 [Full Act]

Interpretation

[Timber] includes trees when they have fallen or been felled, and whether sawn, hewn, split, or otherwise fashioned

Income Tax Act 2004 [Full Act]

Definitions and related matters
General definitions

[timber]—

(a)

is defined in section DP 10(4) (Cost of timber) for the purposes of that section:

(b)

includes standing timber in—

(i)

section DP 10:

(ii)

section FB 4 (Income derived from disposal of trading stock together with other assets of business):

(iii)

section FF 7 (Disposal of timber under relationship agreement):

(iv)

section GD 1 (Sale or other disposal of trading stock for inadequate consideration):

(v)

section GD 2 (Distribution of trading stock to shareholders of company):

(vi)

the definition of dispose, paragraph (b):

(vii)

the definition of right to take timber:

(viii)

the definition of trading stock, paragraph (b)(iv)

Income Tax Act 2004 [Full Act]

Deductions
Forestry expenditure

In this section, [timber] includes—

(a)

the creation or grant of a right to take timber:

(b)

the grant of a licence or an easement in relation to timber:

(c)

the creation of a forestry right as defined in section 2 of the Forestry Rights Registration Act 1983, other than a right in favour of the proprietor in relation to establishing, maintaining, and harvesting timber.

Forests Amendment Act 2004 [Full Act]

Amendments to principal Act
Interpretation

[timber]—

(a)

means—

(i)

trees (excluding cuttings, suckers, and shoots); and

(ii)

woody plants able to be milled; and

(b)

includes branches, roots, and stumps of trees and other woody plants able to be milled, logs, woodchips, wood products, veneer, tree ferns, and tree fern fibre