Information for primary producers 2025

Check if you're a primary producer as an individual, trust or company carrying on a primary production business.

Check if non-commercial business losses measures apply to your non-commercial business activities as a primary producer.

Work out if you can access small business entity concessions that suit your business.

Information to help you work out deductions for the decline in value of depreciating assets.

How to value livestock at the end of each income year as part of working out your net income from primary production.

Check what type of abnormal receipts apply to you as a primary producer.

Check if tax averaging applies to you as a primary producer.

Work out how to deal with uneven income flows during prosperous years and less prosperous years.

Work out if your entitlement to concessional tax treatment for Australian carbon credit units.

Use this worksheet to help you work out your income from primary production.