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AIL Almond Orchard 2011 Project

AIL Almond Orchard 2011 Project
Cash Rebate 8.25%
Closing Date CLOSED
Minimum Investment $6,909 (Ex GST)
Term of Project 17 years
Research Adviser Edge 4 stars
ATO Product Ruling 2011/10

Key benefits of the Project:
The only Project where investors own all the Project assets, coupled with the protection of an Independent Custodian - Sandhurst Trustees Limited;

Product Disclosure Statement
Case Study
The 2011 Project structure has no bank debt  and taxation benefits under ATO Product Ruling PR 2011/10 can be delivered;
Almond Investors Limited does not need to make sales in 2011 to remain viable;
12 months (interest free) Terms Payment Arrangements are available;
A Joint Venture Arrangement allows a SMSF to contribute to the annual costs;
Worldwide demand for almonds continues to be strong;
A proven Management Team with more than 20 years’ experience managing large scale Almond Orchards and a successful track record delivering on returns.

A Unique Agribusiness Investment
An opportunity to own the Almond Orchard, become a Grower and participate in the expanding and profitable Australian Almond Industry.



Strong demand for almonds with world consumption growing.
Increasing awareness of the positive health benefits continues to push demand to include almonds in a range of products.
Strong recommendations from medical authorities to include almonds as a component of your regular diet.

The price earned by Australian producers is largely governed by the world almond price and the AUD/USD exchange rate.
Almondco Australia Ltd (the Processing and Marketing Agent) exports a significant proportion of its annual throughput to a wide range of countries. This helps to build the reputation of Australian quality production and increase international demand so that as Australian production rises export markets are available.

Almonds are a valued food source in a large number of countries and cultures.
Almonds are a core ingredient in a large number of foods and snacks that we all enjoy each day - breakfast cereals, snack bars, cakes, muffins, confectionery - and of course they taste good on their own.


The 2011 AIL Almond Orchard Project is a unique combination of two different arrangements, the Grower Project and the Asset Trust. This is done so that Investors can benefit from ownership of the orchard assets by owning units in the Asset Trust and receive significant financial benefits that flow from OWNING not RENTING.

The Grower Project operates via leases held by the Grower over the orchard assets. This gives rise to the tax deductibility of fees and an income stream from the orchard for the 17 year term of the leases.

After this time, the almond trees still have a significant period of economic life. All the future production flows to the Asset Trust and is received by Investors via an annual distribution. Units in the Asset Trust can be owned by a different entity than the Grower - such as a superannuation fund which may enable an efficient tax position.

The assets held in the Asset Trust - WATER RIGHTS, LAND and TREES have real economic value and any sale of these assets (at the end of the Project) may give rise to a gain that will be distributed to the owners.

Project management experience - AIL has successfully developed over 1,300 hectares of almond orchards.
Product Ruling PR 2011/10 - provides confidence and certainty for Growers regarding tax deductibility.
Asset Ownership - why rent the orchard when you can own it?
Modern Water Management - the most up to date irrigation systems and the application of new research and technology help ensure commercial production even in drier conditions.


100% deduction - Grower Application Fee is 100% tax deductible
Ongoing deductions - for Irrigation infrastructure write off, Growing and Management fees and Lease fees
17 Year Project term - The Grower receives the almond sales proceeds for 17 years and then all proceeds are paid to the Asset Trust
Joint Venture Arrangement - An individual can pay the application monies and their Self Managed Superannuation Fund or other related party can pay the subsequent costs until the orchard becomes profitable. From that time all orchard income is allocated 39% to the individual and 61% to the other entity.

OWN not RENT - Asset Ownership via the Asset Trust:
Legal Title to all scheme assets is held by Sandhurst Trustees as Custodian;
Distributions - the Lease fee paid by the Grower (and tax deductible to the Grower) flows to the Asset Trust and supports annual distributions
Harvest proceeds - from Year 18 (when the Grower leases have ended) all the orchard proceeds flow to the Asset Trust and support distributions
Capital gain - when assets are sold (at Project end) any capital gain is received as a distribution


Leases 1
Land * 0.125 Hectares
Water Rights * # 1.56 Megalitres
Trees * 40
Irrigation infrastructure value $ 3,000
* held via units in the Asset Trust
# not applicable to Temporary Water Allocations


Grower Application Fee $5,600 Immediately deductible
Grower Irrigation Fee $2,000 Fully deductible over the next 2 years
Unit Subscription Price $2,000 Capital cost per Unit
YEARS 1 And 2
Grower $2,300 in Year 1 and $2,400 in the following year Both payments deductible in the year paid
In the following years the Grower position is based on Almond harvest proceeds less operating costs. Refer to the PDS for full details of all costs.


On Application (2010) $5,091 $691
Year 1 (2011) $3,000 $209
Year 1 (2012) $3,091 $218

The fees and tax benefits may vary if an investor chooses to enter into a Joint Venture arrangement. Please contact AIL for further information. PR2011/10 is only a ruling on the application of taxation law and is in no way expressly or implied a guarantee or endorsement of the commercial viability of the Project, of the soundness or otherwise of the Project as an investment, or of the reasonableness or commerciality of any fees charged in connection with the Project. The Product Ruling is only binding on the Tax Commissioner if the Project is implemented in the specific manner provided in the Product Ruling.

Almond Investors Limited (ABN: 13 102 342 870, AFSL 224314) (“AIL”) is the Responsible Entity of the 2011 AIL Almond Orchard Project. This document contains general information associated with 2011 AIL Almond Orchard Project only. It does not take into consideration the investment objectives, financial situation or particular needs of any prospective Investor. Prospective Investors should read the Product Disclosure Statement (“PDS”) and consult an independent financial advisor before deciding whether to invest in the Project. A copy of the PDS can be downloaded above. Any estimates in this document should not be taken as forecasts. Actual results may differ significantly from those estimated. AIL believes that the information in this document is accurate as at the date of production but is not responsible for any loss or damage which anyone may suffer from reliance on this document. The Project is a long term investment and will be subject to the risks generally associated with commercial almond production, processing and marketing. You should carefully consider the risks associated with the Project, outlined in the PDS, before making any investment decision. No person, or corporation associated with AIL makes any representation regarding the performance of the Project or warrants, guarantees or underwrites the performance of the Project.

Simply download an Investment Brochure/PDS above. It’s that easy!

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