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Note:

Appendixes B and C (Tax implications of the Carbon Farming Initiative; and, The Carbon Farming Initiative: legal and contracts summary) are copyright Norton Rose Fulbright Australia and have not been updated since the first publication of this manual in 2015. 

Important:

The material in this publication is made available for general information only and on the understanding that neither the publisher nor any individual author is providing business, financial or legal advice. Any person using this material should familiarise themselves with the Emissions Reduction Fund (ERF) and the Carbon Credits (Carbon Farming Initiative) Act 2011 and the associated legislative instruments, and obtain professional advice suitable to their particular circumstances. While reasonable efforts have been made to ensure the accuracy, correctness and reliability of this publication, the publisher and the individual authors accept no liability for the accuracy of or inferences from the material contained in this publication, and expressly disclaim liability for any person's loss arising directly or indirectly from the use of, inferences drawn, deductions made, or acts done in reliance on this publication.

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