Thursday, 2 June 2005

Taxation of plantation forestry

The following is a response to the public invitation to make a submission to the Review of the Taxation of Plantation Forestry.

It is not intended to be an exhaustive treatise, rather some comments from one who is interested in economic policy issues, is a tax practitioner and who resides in an area that has experienced the impact of tree plantations in recent years. References to the 1936 Act and the 1997 Act are obviously references to the Income tax Assessment Acts of those particular years.