Title

Failing to see the wood for the trees? A critical analysis of Australia’s tax provisions for land and forest conservation

Document Type

Article

Publication details

Guglyuvatyy, E 2018, 'Failing to see the wood for the trees? A critical analysis of Australia’s tax provisions for land and forest conservation', Australian Tax Forum, vol. 33, no. 3, pp. 551-571.

Published version available from:

https://www.taxinstitute.com.au/resources/books-and-journals/australian-tax-forum/australian-tax-forum

Peer Reviewed

Peer-Reviewed

Abstract

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.

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