Published on 01 Sep 18
by "AUSTRALIAN TAX FORUM" JOURNAL ARTICLE
This article provides an overview of tax measures related to land and forest conservation in Australia. The article examines tax incentives for conservation currently offered in Australia, compares them with similar mechanisms and regulations in Canada, examines their effectiveness or otherwise, and draws conclusions about potential reforms that should be considered to support Australia’s land and forest conservation. The article demonstrates that current tax mechanisms can be improved subject to several substantial developments, including modification of tax deductions and, more generally, advancement of the taxation regime that affects conservation.
Evgeny is a Lecturer in the School of Law and Justice at Southern Cross University.
Current at 1 March 2015