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Valuing plants and animals

Detailed information about primary producers and valuing plants and animals.

Use the 'per stick' method to calculate the value of trading stock at the end of each income year.

How to work out the decline in value of grapevines planted and first used by you in a primary production business.

You can claim a deduction for the decline in value of horticultural plants you own and use in a horticulture business.

If you are a beekeeper, you need to assign a value to your bees at the beginning and end of each financial year.