Information to help primary producers complete their 2021 tax return. A primary producer is an individual, trust or company carrying on a business of primary production, alone or in partnership.
This guide is not available in print or as a downloadable PDF.
This information is to help you claim deductions on your 2021 tax return.
Find out about:
- Who is a primary producer?
- Primary production losses
- Small business entity concessions for primary producers
- Deductions for the decline in value of depreciating assets and certain other capital expenditure
- Valuing livestock
- Abnormal receipts
- Tax averaging
- Farm management deposits scheme
- Worksheet
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