ITAA 1997 s 394

Forestry managed investment schemes

Compendium

Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 of that Act in respect of a participant's initial contribution to the scheme?

Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?

Income tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes

Land Impairment Trust Arrangement

The Product Rulings system

Income tax: does the disposal or termination of an interest in a non-forestry managed investment scheme which arises as a result of circumstances outside the control of the taxpayer result in the denial of deductions previously allowed under paragraph 8-1(1)(b) of the Income Tax Assessment Act 1997 in respect of your contributions to the scheme?

Income tax: does failure to plant all the trees intended to be established under a forestry managed investment scheme covered by Division 394 of the Income Tax Assessment Act 1997 mean that no deduction is allowable under Division 394 in respect of a participant's initial contribution to the scheme?

Income tax: will a deduction remain allowable under subsection 394-10(1) of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a participant's forestry interest in a forestry managed investment scheme within 4 years after the end of the income year in which the participant first pays an amount under the scheme (subsection 394-10(5) of that Act)?

Income tax: will a deduction remain allowable under section 8-1 of the Income Tax Assessment Act 1997 where a CGT event happens in relation to a taxpayer's interest in a section 82KZMG of the Income Tax Assessment Act 1936 forestry managed investment scheme within 4 years after the end of the income year in which the taxpayer first incurred expenditure under the agreement?

Income tax: 2009 Willmott Forests Premium Forestry Blend Project

Income tax: Rewards Group Premium Timber Project 2009

Income tax: ITC Diversified Forestry Project 2009

Income tax: ITC Pulpwood Project 2009

Income tax: ITC Sandalwood Project 2009

Income tax: Rewards Group Premium Timber Project 2009 - Late Growers

Income tax: ITC Diversified Forestry Project 2009 - Late Investors

Income tax: Elders Diversified Forestry Project 2010 - Single Contribution Investors