Published on 14 Mar 12
by NATIONAL DIVISION, THE TAX INSTITUTE
This paper covers:
- primary production defined
- farm management deposits (ITAA97 DIV.393)
- succession planning & taxes
- non commercial losses
- tax concessions specific to primary producers
- GST review - How does it specifically affect primary producers?
- small business entities
- recent changes to trust law and impact on primary producers.
Current at 23 April 2012