Show download pdf controls
  • Information for primary producers 2020

    This guide is not available in print or as a downloadable PDF.

    This information is to help you claim deductions on your 2020 tax return.

    Who is a primary producer?

    A primary producer is an individual, trust or company carrying on a primary production business, alone or in partnership. You are a primary producer if you carry on a business undertaking:

    You need to consider various indicators before you decide if an activity is a business of primary production. Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production? gives a comprehensive explanation of the relevant indicators together with examples of the application of the indicators.

    You are not operating a business if the activity is better described as a hobby, a form of recreation or a sporting activity.

      Last modified: 28 May 2020QC 62160