there are many companies who have generous tax deductions....

there are many companies who have generous tax deductions. Usually this is an industry where risks or a long wait for income generation could detract investment but for that status . The regulatory framework for primary production investment is very controlled from the need for tax rulings and legislation. So it is not the fact there is a deduction that makes something dodgy per se. The property industry , research and development industry all benefit from generous tax benefits. I understand that with QIN MIS arrangements only make up a small part of the plantations.