Hardie™ Panel is a compressed fibre cement (CFC) sheet for ceramic tile finishes over timber or lightweight steel joists. Used as substrate for tiled balconies and tiled internal wet-area floors, HardiePanel is a durable alternative to particle board and plywood and is resistant to damage from moisture. Strong and resilient, Hardie Panel can also be used as formwork in a range of industrial and commercial applications such as bridges and roadworks. Deemed non-combustible in accordance with the provisions of the Building Code of Australia, it can also be used for floors in bushfire prone areas.