Tax Laws Amendment (2007 Measures No. 3) Act 2007 (79 of 2007)

Schedule 8   Forestry managed investment schemes

Part 2   Other amendments

Income Tax Assessment Act 1936

5   After paragraph 82KH(1G)(p)

Insert:

(pa) in a case where the relevant expenditure was incurred by the taxpayer in respect of the establishment and tending of trees for felling on behalf of the taxpayer - the establishment and tending of trees for felling on behalf of the taxpayer;