Allowable CGT expenses for forestry assets

I am selling some commercial forestry assets. I understand that only the land value is liable to capital gains, not the timber. My question is about the transaction costs (seller's commission): are these costs fully deductible for calculation of the gain, or do they need to be apportioned?

Hi,
If any of the costs include the value of the timber, yes, they will need to be apportioned.
Thank you.