Steve
  Salary:$100,000 + super $15,000 p.a
  Paying Income tax: of $36,899 + super contribution tax $2,250
  Capital Gains Tax: $10,000 payable on share gains this year
  Hoping to retire in approx. 7 years
  Invests in 6 Woodlots in the Kiri Park Project 2005/2006

Tactical Benefits

   • Eliminates capital gains liability

   • Removes himself from top tax bracket

   • Spouse can benefit from super co-contribution arrangements

Strategic Benefits

   • Additional super

   • Expected 4 year income stream from years 7 to 10

   • Harvest proceeds likely to be received in a low tax environment