The information in this document is general in nature and is intended as a guide only. It is not designed to be, nor should it be regarded, as legal or accounting advice. The NSW Biodiversity Conservation Trust (BCT) will not accept liability for any reliance on the content of this document.

The BCT also notes that the business and financial structure for each landholder or entity managing a biodiversity stewardship site or conservation area is likely to be unique. Therefore, the way taxation law applies will depend on individual circumstances.

The BCT encourages landholders to obtain independent advice on taxation that considers their specific circumstances before (and ongoing after) entering a private land conservation agreement.