‑1 What this Division is about
This Division sets out rules about deductions for contributions to forestry managed investment schemes. It also sets out the tax treatment of proceeds from the sale of interests in such schemes, and of proceeds from harvesting trees under such schemes. Table of sections 394‑5 Object of this Division 394‑10 Deduction for amounts paid under forestry managed investment schemes 394‑15 Forestry managed investment schemes and related concepts 394‑20 Payments on behalf of participant in forestry managed investment scheme 394‑25 CGT event in relation to forestry interest in forestry managed investment scheme—initial participant 394‑30 CGT event in relation to forestry interest in forestry managed investment scheme—subsequent participant 394‑35 70% DFE rule 394‑40 Payments under forestry managed investment scheme 394‑45 Direct forestry expenditure
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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