Provides a summary and analysis of income and other tax laws that are likely to affect investment and management of NRM and options to improve NRM outcomes.

-landcare provision and provisions related to water facilities could be better defined. Notes inequities in capital gains tax application and discussed FMDs.

- Encouragement of large profitable farm businesses that have adequate funds to invest into NRM, via appropriate tax deductions would be a cost effective means of improving the environment in the long term.

-notes super as an unattractive proposition with farmers drawing income from farm in retirement.