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 2000/18 - Income tax: effective life of depreciating assets
- Taxation Ruling TR 2001/14 - Income tax: Division 35 - non-commercial business losses
- Guide to depreciating assets (NAT 1996 - 6.2004)
- The simplified tax system - A guide for tax agents and small businesses (NAT 6459 - 5.2004)
- Farm management deposits scheme
- Oyster farmers - stock on hand
The following publications have additional information for primary producers. If they are relevant to your circumstances, use them with this publication.
- Partnership and trust tax returns instructions 2004 (NAT 2297 - 6.2004)
- Company tax return 2004 instructions (NAT 0669 - 6.2004)
- TaxPack 2004 supplement (NAT 2677 - 6.2004)
- Business and professional items (NAT 2543 - 6.2004)