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  • Small business of primary production

    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. For more information, see eligibility for the small business entity concessions. You can get the latest news and information for small businesses by subscribing to the ATO small business newsroom.

    See also:

      Last modified: 30 May 2019QC 58651