The Partnership and trust tax returns instructions 2003, Company tax return instructions 2003, TaxPack 2003 and Business and professional items 2003 have additional information for primary producers. If they are relevant to your circumstances, use them with this publication. To find out how to get them, see below.
Publications
Publications referred to in this booklet include:
- Taxation Ruling TR 97/11 – Income tax: am I carrying on a business of primary production?
- Taxation Ruling TR 2001/14 – Income tax: Division 35-non-commercial business losses
- The simplified tax system-a guide for tax agents and small businesses (NAT 6459-6.2002)
- Guide to depreciating assets (NAT 1996-6.2003)
- Taxation Ruling TR 2000/18 – Income tax: effective life of depreciating assets
- Partnership and trust tax returns instructions 2003 (NAT 2297-6.2003)
- Company tax return instructions 2003 (NAT 0669-6.2003)
- TaxPack 2003 (NAT 0976-6.2003)
- Business and professional items 2003 (NAT 2543-6.2003).
Worksheet
Download the Gross income from primary production-worksheet for 2002-03 (PDF, 38.3KB)This link will download a file here.
A primary producer is an individual, a trust or a company carrying on a business of primary production. NAT no 1712-06.2003.