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  • Primary producers

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

    Primary production activities

    What are primary production activities.

    Managing varying income

    How to manage income that varies substantially from year to year.

    Livestock and other assets

    Check the special deduction rules that apply to livestock and certain other types of assets and capital expenditure.

    Managing your tax

    Find out what special rules apply to the way primary producers calculate goods and services tax, luxury car tax and pay as you go instalments.

    Other resources

    Fact sheets and other concessions related to primary producers.

    Last modified: 16 Jun 2022QC 16878