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Small business of primary production

Last updated 27 May 2020

If your business of primary production is a small business, you can choose to access the small business entity concessions that suit your business. You will have to review your eligibility for the concessions each tax year and you may need to satisfy other conditions that apply to a particular concession.

A small business entity may be a sole trader, partnership, company or trust. You can get the latest news and information for small businesses by subscribing to the ATO small business newsroom.

See also:

QC95369