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Collapse of agribusiness managed investment schemes: participant information

What happens to deductions I have claimed in earlier years?

The Commissioner will not disallow deductions that have already been claimed provided that the MIS was carried out in the same way described in the product ruling and the expense was identified in the product ruling.

Sections within Early termination of an agribusiness (forestry) managed investment scheme

Last Modified: Thursday, 3 January 2013

Table of contents

Ongoing operation of an agribusiness managed investment scheme

Early termination of an agribusiness (non-forestry) managed investment scheme

Early termination of an agribusiness (forestry) managed investment scheme

What is an agribusiness (forestry) MIS?

How do you know if your agribusiness (forestry) MIS has been terminated early?

What happens to the product ruling if my interest is terminated early?

Non Division 394 Agribusiness (forestry) MIS

How does capital gains tax (CGT) apply?

Business income

What happens to deductions I have claimed in earlier years?

Non-commercial loss (NCL) rules

Division 394 forestry managed investment schemes

How early termination of your agribusiness (forestry) MIS may affect deductions

Interest deductions

Non commercial loss (NCL) rules

How to treat a payment from a Division 394 (forestry) MIS on its winding up

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