The Australian Tax Office (ATO) has produced a fact sheet for primary producers on the tax incentives for establishing shelterbelts, entitled “Establishing shelterbelts on land used in primary production business. Can I claim a tax deduction? What you need to know”.
Fact sheet for primary producers – expenditure on establishing shelterbelts - Download (158 KB)
The fact sheet was developed in a partnership between the ATO and the Basalt to Bay Landcare Network. The PDF is available as a free download on this page.