Did you know that you may be able to claim an income tax deduction for the cost of establishing shelterbelts on land you use to carry on a primary production business?
A shelterbelt is a line of trees or shrubs planted to protect an area from fierce weather. They are often created on a farm to protect crops and livestock, reduce soil erosion, control salinity and improve biodiversity.
When can I claim a deduction?
You can claim an income tax deduction if the shelterbelt is established primarily and principally for the purpose of preventing or fighting land degradation.
You cannot claim a deduction for a shelterbelt created for a private purpose, such as to protect a home.