Federal Register of Legislation - Australian Government

Primary content

Guides & Guidelines as made
These guidelines set out the requirements carbon sink forest planting must meet to be eligible for a tax deduction for establishment costs, including (1) adhering to best practice approaches for achieving water and land environmental benefits, (2) guided by regional natural resource management plans and water sharing plans, (3) complying with applicable regulatory requirements, and (4) registration of legal rights concerning carbon sequestration in carbon sink forests on the land title.
Administered by: Treasury
Registered 16 Nov 2018
Tabling HistoryDate
Tabled HR26-Nov-2018
Tabled Senate26-Nov-2018
Enabled by
Income Tax Assessment Act 1997
C2004A05138No. 38, 1997