Tax Deduction: Shelterbelts

Australian Taxation Office - Landcare Victoria

Type: PDF
Knowledge level: Introductory

Farm Table says:

You can claim on shelterbelt expenses if primarily established for fighting or preventing land degradation.

This fact sheet explains your entitlement to claim an income tax deduction for the cost of establishing shelterbelts on land you use to carry on a primary production business.

  • If you create a shelterbelt for a primary production purpose, you can claim an immediate deduction for any new fencing and reticulation costs related to the shelterbelt.
  • You can only claim for expenses such as site preparation, chemicals and trees if the shelterbelt is established primarily and principally for the purpose of preventing or fighting land degradation.
  • If you recoup any of the expenditure that you can claim as a deduction (for example, under a government assistance program), that amount is included in your assessable income.
2016 - Australia - Australian Taxation Office - Landcare Victoria
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