7. Biological Assets

Actual
2008
$000
  Actual
2009
$000
763 Carrying amount as at 1 July 314
Disposal (220)
(449) Gain/(loss) from changes to fair value 6
314 Carrying amount as at 30 June 100

The biological assets consist of a Radiata pine forest and is classified as current because it is expected to be disposed of in the next 12 months.

The forest is known as McLaren Gully forest and was planted in 1978 (1.0ha) and 1986 (16.6ha) as part of Otago Coast forest. The valuation does not cover the land beneath the trees; this is separately valued and disclosed within the Crown forest land category of physical assets.

As at 30 June 2009, LINZ held trees planted over 17.6ha (2008: trees planted over 127.9ha). During the year ended 30 June 2009, LINZ disposed of 110.3ha of planted trees. No consideration was received for the disposed trees as they either had no value or were included within the disposal of the land beneath.