sec.61QWApplication of division

### sec.61QW Application of division This division applies if— equipment or improvements are taken, constructed or placed on a licence area by the plantation licensee or plantation sublicensee; and the equipment or improvements were taken, constructed or placed on the land for the purpose of plantation forestry or an incidental purpose. In this section— equipment includes machinery and plant. s 61QW ins 2010 No. 12 s 45 (sec.61QW-ssec.1) This division applies if— equipment or improvements are taken, constructed or placed on a licence area by the plantation licensee or plantation sublicensee; and the equipment or improvements were taken, constructed or placed on the land for the purpose of plantation forestry or an incidental purpose. (sec.61QW-ssec.2) In this section— equipment includes machinery and plant. - (a) equipment or improvements are taken, constructed or placed on a licence area by the plantation licensee or plantation sublicensee; and - (b) the equipment or improvements were taken, constructed or placed on the land for the purpose of plantation forestry or an incidental purpose.