Failing to See the Wood for The Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation

21 Pages Posted: 1 Oct 2018

See all articles by Evgeny Guglyuvatyy

Evgeny Guglyuvatyy

School of Law & Justice, Southern Cross University

Date Written: May 25, 2018

Abstract

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.

Suggested Citation

Guglyuvatyy, Evgeny, Failing to See the Wood for The Trees? A Critical Analysis of Australia’s Tax Provisions for Land and Forest Conservation (May 25, 2018). Australian Tax Forum, Vol. 33(3), 2018, Available at SSRN: https://ssrn.com/abstract=3254064

Evgeny Guglyuvatyy (Contact Author)

School of Law & Justice, Southern Cross University ( email )

Australia

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