Income Tax Assessment Act 1997
SECTION 40-1000 40-1000 What this Subdivision is about
You can deduct amounts for capital expenditure incurred for establishing trees that meet the requirements for constituting a carbon sink forest.
Operative provisions | |
40-1005 | Deduction for expenditure for establishing trees in carbon sink forests |
40-1010 | Expenditure for establishing trees in carbon sink forests |
40-1015 | Carbon sequestration by trees |
40-1020 | Certain expenditure disregarded |
40-1025 | Non-arm ' s length transactions |
40-1030 | Extra deduction for destruction of trees in carbon sink forest |
40-1035 | Getting information if you acquire a carbon sink forest |
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