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Primary producers concessions

Explains what is primary production, and the specific rules about reporting and tax concessions for primary producers.

Primary producers run a business of plant or animal cultivation, fishing or pearling, or tree farming or felling.

Help for primary producers to manage the way in which their situation may vary substantially from one year to the next.

Explains special rules that apply to livestock and to certain other types of assets and capital expenditure.

Special rules apply to the way primary producers calculate and pay GST, LCT and PAYG instalments.

Detailed information about primary producers.

QC16878