This site, although now partially obliterated, is of state significance as the only evidence of a commercial wood distillation plant in Australia. (Supple 1991)

Sites associated with the Britannia Creek tramway take their significance from two periods. One was from 1907 to 1924 when Cuming Smith & Co operated a wood distillation plant at Britannia Creek, and the other was from 1924 to 1936 when the Yelland brothers took over and developed the associated sawmill sites. The Britannia Creek tramway connected with the main Warburton railway line at Britannia Siding, east of Yarra Junction.

The site of the Cuming, Smith & Co wood distillation plant has been largely obliterated by a modern sawmill. However, the surviving features are documented as:

1) concrete foundations of the original factory, partly overlaid by the new mill but still evident on the northern side.

2) three houses once occupied by managers, two of which are used for recreational purposes: 'Guidehouse', 'Brownie House' and a derelict early manager's home.

3) scattered artefacts on the perimeter of the new sawmill and around the derelict home.

4) terraced hillside where retort wood was stacked for drying.

5) a small gatehouse, possibly dating from the factory era. (Supple 1991)

Physical Conditions: Fair

Integrity: Altered