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Down on the farm should not mean to be left in the woods. Tax and primary production do go together! presentation

Published on 18 Mar 05 by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA

Whether developing a vineyard, running sheep or cattle, planting seeds or growing trees, there are always tax issues to consider. This presentation gives an update on recent primary production changes and revisits issues that continue to plague the primary producer. Topics reviewed include:

  • derivation and timing of income
  • capital deductions (including new grapevine rules)
  • CGT including water licences, wine labels, intellectual property
  • pre-CGT land/post developments and effect of balancing charges
  • Division 35
  • product rulings and Part IVA exposure post Hart
  • GST on sale of farming operations
  • an overview of duty concessions in all states/territories.

Author profile:

Barbie Chiro CTA
Barbie Chiro FTIA is National Tax Partner at Walker Wayland. Barbie specialises in taxation planning and advice for small business. Her main areas of interest are in matters relating to capital gains tax, trusts, superannuation, and business succession planning. Current at 20 August 2008 Click here to expand/collapse more articles by Barbie CHIRO.
 

This was presented at 20th National Convention: Tax Unmasked.

Get a 20% discount when you buy all the items from this event.

Individual sessions




Managing consolidation - the state of play and the resolution of major issues

Author(s):  Michael D'ASCENZO

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Part IVA - a post-Hart report card

Author(s):  Graeme S COOPER

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Loans

Author(s):  Peter MOLTONI

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Further details about this event:

 

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