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Primary producers concessions

Defines primary production and the specific rules about reporting and tax concessions for primary producers.

Which business activities are considered primary production and impacts for beneficiaries of primary production trusts.

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

Special rules for deductions that apply to livestock and to certain other types of assets and capital expenditure.

Special rules apply to the way primary producers calculate and pay GST, LCT and PAYG instalments.

Records you need to keep for your daily business transactions if you are a primary producer.

QC16878