Forestry managed investment scheme interests



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

This section explains your CGT obligations if:

  • you are a subsequent participant in a forestry managed investment scheme (FMIS), and
  • you sold or otherwise disposed of your forestry interests in an FMIS in the 2014–15 income year.

Subsequent participant

You are a subsequent participant if you are not an initial participant. In most cases, this means that you bought your forestry interest from an initial participant.

You are an initial participant if:

  • you obtained your forestry interest from the forestry manager of the scheme, and
  • your payment to obtain the forestry interest is used to establish trees.
Last modified: 08 Jul 2015QC 44187