An etching technique for the fabrication of thin (Al, In, Ga)N layers. A suitable template or substrate is selected and implanted with foreign ions over a desired area to create ion implanted material. A regrowth of a device structure is then performed on the implanted template or substrate. The top growth surface of the template is bonded to a carrier wafer to created a bonded template/carrier wafer structure. The substrate is removed, as is any residual material, to expose the ion implanted material. The ion implanted material on the bonded template/carrier wafer structure is then exposed to a suitable etchant for a sufficient time to remove the ion implanted material.