Taxes on Private Forests in Australia
Ronald J. SlinnForest Research Institute, Forestry and Timber Bureau
ABI
Abstract
SUMMARY The applications of current income and property taxes to forests in Australia are described. Commonwealth income tax is not considered to be a significant obstacle to investment in forest land and forestry, but State and Local Government property taxes could deter some investors. Uniform fiscal treatment of forest owners throughout Australia, including deferred collection of death duties, is advocated to encourage investment in forestry.
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