Issue
Is the spraying of weeds around young plantation trees that are intended for felling in order to control weeds, the 'tending' of trees for the purposes of paragraph 35(a) of the Energy Grants (Credits) Scheme Act 2003 (EGCSA)?
Decision
Yes. The spraying of weeds around young plantation trees that are intended for felling in order to control weeds is the 'tending' of trees for the purposes of paragraph 35(a) of the EGCSA.
Facts
The client is contracted by a forestry authority to spray weeds around young trees in a plantation in order to control the weeds. The weeds are sprayed with a herbicide.
The trees in the plantation are intended for felling.
The client undertakes the spraying using a diesel powered tractor.
Reasons for Decision
Subsection 53(1) of the EGCSA states that you are entitled to an off-road credit if you purchase diesel fuel for a use by you that qualifies, including forestry. 'Forestry' is relevantly defined in section 35 of the EGCSA as: (a) the planting or tending, in a forest or plantation, of trees intended for felling; or ...
In this instance, the trees are in a plantation and are intended for felling. The issue for determination is whether spraying for weed control is within the meaning of the phrase 'tending ... of trees.'
The term 'tending' is not defined in the EGCSA and therefore it takes on its ordinary, common meaning. In the Macquarie Dictionary 2001, rev. 3rd edn, The Macquarie Library Pty Ltd, NSW the verb to tend is defined as: 1. to attend to by work or services, care etc: to tend a fire 2. to look after; watch over and care for; minister to or wait on with service.
Consequently, the 'tending of trees' means the undertaking of activities to ensure the survival of the trees or to enhance their growth, quality and vigour. Therefore, the 'tending of trees' includes activities such as: • fertilising after planting • spraying trees against pests and diseases • weeding the area in which trees are planted, and • watering.
The spraying of weeds around young trees for the purposes of weed control is part of caring for the trees to ensure their survival. It is 'tending' the trees and is therefore 'forestry' for the purposes of paragraph 35(a) of the EGCSA.