Published on 19 May 06
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper provides an update on developing tax issues in contemporary primary production transactions, with a key focus on tax planning strategies for primary producers. Key transactions considered are:
- tradeable water rights
- commercial fishing
- non-commercial losses
- derivation of income - forward sales, farm management deposits and averaging.
Harry M RIGNEY
Current at 16 May 2013
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