- Year: 2004
- Author: R.G. Ashby, L.N. Polkinghorne
- Publisher: Rural Industries Research and Development Corporation
- Published Location: Barton, ACT
- ISBN: 0642587361
- Country: Australia
Provides a summary and analysis of income and other tax laws that are likely to affect investment and management of NRM and options to improve NRM outcomes.
-landcare provision and provisions related to water facilities could be better defined. Notes inequities in capital gains tax application and discussed FMDs.
- Encouragement of large profitable farm businesses that have adequate funds to invest into NRM, via appropriate tax deductions would be a cost effective means of improving the environment in the long term.
-notes super as an unattractive proposition with farmers drawing income from farm in retirement.