The blame for the death of a young boy during a firewood gathering exercise in Tasmania in 2015 has been laid squarely at the feet of the man felling the tree.
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Seven-year-old Akira James Lynd-Carroll died as a result of being hit by a falling tree as he and his mother and siblings were sitting on Forestry Tasmania land at New Norfolk.
Akira died after being taken to the Royal Hobart Hospital with multiple blunt force injuries.
The tree was being felled by Joshua George Hector Clark who has already been convicted of Akira's manslaughter and sentenced to four years and nine months in prison.
At the time, Akira was with his mother (who was in a relationship of sorts with Clark) and his brother and sister.
The group were in a remote area north of New Norfolk on land owned by Forestry Tasmania.
Clark was there to cut wood, unlawfully, for sale.
Clark so inexpertly felled the tree that it struck the vehicle. Akira's mother and brother were uninjured, his sister received minor injuries but Akira suffered massive, un-survivable, head injuries.
Coroner Simon Cooper said the circumstances of Akira's death did not require him to make any comments or recommendations pursuant to Section 28 of the Coroners Act 1995.
"In reaching this conclusion, I do not overlook the fact that Clark was illegally collecting firewood for sale when he caused Akira's death," Mr Cooper said.
"I note that the theft of wood from forest reserves is apparently a significant problem. However, I do not consider the illegality per se had sufficient causal nexus with Akira's death.
"Rather, I consider his death was the result of Clark's culpable negligence in relation to how he felled the tree which struck and killed Akira. I convey my sincere condolences to the family and loved ones of Akira."