Christine Milne (Tasmania, Australian Greens) Share this | Hansard source

I move Greens amendment (1) on sheet 5907:

(1)    Page 96 (after line 11), at the end of the bill, add:

Income Tax Assessment Act 1997

1  After paragraph 40-1010(2)(c)

Insert:

           (ca)    the trees are a mixture of species that approximate the local native vegetation or, if not available, from an ecologically similar location;

2  After subsection 40-1010(3)

Insert:

     (3A)    The guidelines provided for in subsection (3) must ensure that:

             (a)    any property claiming a carbon sink forest expenditure has an environmental management system audited to conform to ISO14001 in place; and

             (b)    forests over 100 Ha require an ecosystem evaluation to develop recommendations for appropriate planting; and

             (c)    the owner is required to enter into an easement agreement with the Department of Climate Change preventing any development or modification of the property which would result in the property no longer meeting the conditions specified for a carbon sink forest; and

             (d)    an easement agreement entered into in accordance with paragraph (c) remains in force for a period of not less than 100 years, or until the Commonwealth determines that the forest no longer requires protection, whichever is the earlier.

3  After section 40-1015

Insert:

                 Ecosystem evaluation means an ecological assessment and report prepared by a suitably qualified person which includes, but is not limited to:

             (a)    an assessment of impact of the carbon sink forest on the hydrology of the catchments within which it is situated;

             (b)    an assessment of the local and regional linkage and connectivity values of the site, including potential links in relation to any other remnant vegetation areas;

             (c)    identification of constrained areas such as steep land and land adjacent to waterways which are likely to have particular management requirements;

             (d)    an assessment of fire risk within the site and in relation to adjacent premises including areas of native forest;

             (e)    identification of any other environmentally sensitive areas on which the proposed use may potentially impact;

              (f)    identification of any likely conflicts between the proposed carbon sink forest use and any adjacent or nearby premises or places;

             (g)    identification of a selection of suitably benign species for planting.

This is an alternative amendment to the one that was just lost. The previous amendment was to remove the tax deduction for carbon sink forests. Since that was not the will of the majority, this is an amendment to place conditions, safeguards, on the establishment of those forests. It is basically to make sure that the trees are mixed species. It is also to make sure that there is an ecosystem evaluation in relation to those carbon sink forests, namely that there be things such as a hydrological assessment of those particular areas and a look at the issues, and to make sure that when you have any prospect of establishing a carbon sink forest there is a proper ecological assessment. The government, quite irresponsibly, do not provide for that in their legislation. Anyone concerned about sustainability would want an ecosystem assessment and evaluation before such a plantation was established. The government say it is their intention, so let them vote for it.