Primary producers

Primary producers are provided with special tax concessions due to the nature of their business.

Primary production activities
A primary producers runs a business of plant or animal cultivation, fishing or pearling, or tree farming or felling.

Managing varying income
Help for primary producers to manage the way in which their situation may vary substantially from one year to the next.

Livestock and other assets
Explains special rules that apply to livestock and to certain other types of assets and capital expenditure.

Managing your tax
Links to help you pay goods and services tax (GST), luxury car tax (LCT) and pay as you go (PAYG) instalments.