Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis 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