ETS and Forestry Tax Update — Avoiding Traps in Emissions Units and Disposals (2026)

Price excludes GST. Broadcast Date: 15 September 2026 (10-11am)

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Product Description

Forestry taxation continues to evolve, with emissions units creating complex tax considerations for accountants advising primary sector clients.

 

This practical webinar provides a detailed analysis of the tax treatment of forestry emissions units, including their derivation, disposal, and interaction with forestry activities. It will explore Inland Revenue’s analysis of the tax consequences of forestry emissions units and provide practical guidance on applying the rules. Associated persons transactions are subject to slightly different rules and can be tricky to navigate.

 

The session will also examine key forestry income and expenditure issues, including the tax treatment of forest planting, timber rights, and the timing and spreading of forestry income.

 

The focus will be on both arm’s length transactions and associated persons transactions.

 

Presented by primary sector tax specialist Jim Gordon FCA, this webinar draws on decades of experience working with farmers, accountants, and forestry tax reforms.

 

Upon satisfactory completion of this course, you will be able to:

 

  • Describe the complexities involved in the acquisition and disposal of forestry emissions units, particularly where units are disposed of alongside growing trees.
  • Understand the detailed tax rules and practical considerations relating to forest planting.
  • Explain the timing of forestry income, including income arising from timber rights and the spreading of forestry income.

 

Who should attend?

 

This webinar is suited to:

 

  • Senior primary sector accountants
  • Tax-aware intermediate level accountants
  • Accountants advising clients involved in forestry activities or emissions trading

 

Duration: 1 CPD hour

 

Presenter:

 

Jim Gordon FCA
Director, Jim Gordon Tax Ltd

 

Jim Gordon FCA has been preparing farm accounts since 1974 and has been involved in many of the major primary sector tax reforms since 1986. He brings extensive practical and technical experience to his presentations, helping accountants understand complex tax issues affecting rural clients.