INCOME TAX ASSESSMENT ACT 1997 - SECT 394.1 What this Division is about

INCOME TAX ASSESSMENT ACT 1997 - SECT 394.1

This Division sets out rules about deductions for contributions to forestry managed investment schemes. It also sets out the tax treatment of proceeds from the sale of interests in such schemes, and of proceeds from harvesting trees under such schemes.

Table of sections

394 - 5   Object of this Division

394 - 10   Deduction for amounts paid under forestry managed investment schemes

394 - 15   Forestry managed investment schemes and related concepts

394 - 20   Payments on behalf of participant in forestry managed investment scheme

394 - 25   CGT event in relation to forestry interest in forestry managed investment scheme--initial participant

394 - 30   CGT event in relation to forestry interest in forestry managed investment scheme--subsequent participant

394 - 35   70% DFE rule

394 - 40   Payments under forestry managed investment scheme

394 - 45   Direct forestry expenditure