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  • Notice of establishment of trees in a carbon sink forest

    How to complete the Notice of establishment of trees in a carbon sink forest.

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    If you are claiming a tax deduction for the costs of establishing trees in a carbon sink forest you should complete the Notice of establishment of trees in a carbon sink forest form.

    Next steps

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    Filling in your form - online or by hand

    If you are filling in this form on screen:

    • download a copy of this form to your computer
    • when complete, print a copy
    • sign and date the declaration
    • return the form to us in the mail.

    If you are filling in this form by hand:

    • print clearly in BLOCK LETTERS using a black or dark blue pen
    • place X in all applicable boxes
    • do not use correction fluid or covering stickers
    • sign and date the declaration
    • return the form to us in the mail.

    Section A: Applicant details

    You have to be operating a business to qualify for a deduction. In this section of the form provide your business:

    • name
    • address
    • contact person
    • ABN.

    You also need to include the income year and the amount of expenditure for the claim.

    That is, show the expenditure you incurred (that is eligible for tax deductibility under this measure) to establish the trees.

    See also

    Section B: Details of the area occupied by the trees

    We will use the information provided by you in Section B to assess whether your carbon sink forest meets conditions provided under subsection 40-1010(2) of the Income Tax Assessment Act 1997. In particular, the trees have to:

    • occupy a continuous land area in Australia of 0.2 hectares or more (forests not occupying a continuous land area are separate carbon sink forests.)
    • attain a crown cover, more likely than not, of 20% or more and reach a height of at least 2 metres
    • be established on land that was clear of other trees (as defined above) on 1 January 1990
    • be established in accordance with the environmental and natural resource management guidelines.

    For multiple carbon sink forests, provide information that clearly identifies the characteristics of each forest. You may need to attach this information.

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    Question 7 and 8: Location of the carbon sink forests

    Provide a latitude and longitude (using the Geocentric Datum of Australia 1994) that correlates, as accurately as possible, to the central location of the area occupied by the trees and at least four boundary compass points that give a general outline of the perimeter of the area occupied by the trees.

    You may submit latitudes and longitudes in either:

    • degrees, minutes and seconds
    • decimal degrees.

    The Geocentric Datum of Australia 1994 is the Australian coordinate system, and is part of a global coordinate reference frame. It is directly compatible with satellite-based navigation systems such as the Global Positioning System (GPS).

    You need to provide additional compass points, and/or a description of the shape of the area of trees if the four boundary compass points do not clearly describe the shape of the area occupied by the trees.

    You may provide imagery (satellite imagery, aerial photographs) of the area occupied by the trees, with the perimeter marked. You can also provide information from cadastral maps, where available.

    If you have multiple carbon sink forests you should provide separate location details for each forest.

    See also

    • Geocentric Datum of Australia 1994 

    Question 9: Species of trees established

    List the tree species in your carbon sink forest. If you have a mixed species environmental planting, include all species that have been established.

    If you have established multiple carbon sink forests, and the tree species established for each forest differ, clearly show all the species established in each forest.

    Question 10: Estimated number of trees established per hectare

    Estimate the number of trees established per hectare for your carbon sink forest. If you have multiple carbon sink forests, and the number of trees established per hectare differs between these forests, clearly identify the number of trees established per hectare for each forest.

    Question 11: Environmental and natural resource management guidelines

    Provide details of how the establishment of the trees meets each of the four environmental and natural resource management guidelines. The guidelines are detailed in the form. Attach separate documentation providing these details.

    For multiple carbon sink forests, provide information about any differences between the forests in meeting the environmental and natural resource management guidelines. If there is information that is common across different forests, you only need to tell us once, as long as it is clear this information is common across all forests.

    Section C: Declaration

    This section of the form should be completed and signed by either:

    • the entity making the claim
    • a duly authorised representative of the entity, such as your accountant or tax agent .

    Lodging the form

    Once you have checked that you have provided accurate and complete information, make a copy of the complete form for your records and return the original to:

    Australian Taxation Office
    PO Box 3514
    ALBURY  NSW  2640

    Last modified: 05 Apr 2017QC 51687