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Information for primary producers 2017

Work out if you can claim deductions as a primary producer when completing your tax return 2017.

Last updated 24 May 2017

This guide is not available in print or as a downloadable PDF.

This information is to help you claim deductions on your 2017 tax return.

Who is a primary producer?

A primary producer is an individual, trust or company carrying on a primary production business alone or in partnership. You are a primary producer if you carry on a business undertaking:

You need to consider various indicators before you decide if an activity is a business of primary production. Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production? gives a comprehensive explanation of the relevant indicators together with examples of the application of the indicators. You can get this at