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On 29 May 2009 the Assistant Treasurer, the Hon Chris Bowen, released the findings of a review of non-forestry agricultural managed investment schemes. Among other things, the review concluded that the existing tax treatment of non-forestry MIS could be viewed as sub-optimal from an economic perspective. However, the review did not definitively conclude whether this was producing distortions in the markets for land and water, or for the commodities that MIS produce. Accordingly, the Government will consider whether there is a need for changes to the tax treatment of non-forestry MIS in light of the recommendations of the Review of Australia's Future Tax System (the Henry Review): Assistant Treasurer's Media Release 056/2009 (29 May 2009).

For the Assistant Treasurer's media release go here.

For a copy of the review report go here.

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