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  Deductions Division 7A Losses

Cutting edge issues affecting primary producers

Source: National

Published Date: 14 Mar 2018

 

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This paper covers:

  • structural impediments to accessing the full benefit of some of the concessions available
  • the benefits that might be available as a SBE due to the different turnover test
  • inclusion of assets in an SBE pool
  • acquisition of second-hand fencing and fodder storage assets
  • proper treatment of employee accommodation on farming properties
  • developments in relation to the non-commercial loss provisions
  • other recently introduced incentives
  • land tax and primary production exemptions.
Author(s)

Individual Session

Cutting edge issues affecting primary producers

Author(s): Tom Delany CTA
Materials from this session:

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Details

  • Published By: Tom Delany CTA
  • Published On:14 Mar 2018
  • Took place at:Cairns Convention Centre, Cairns

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Deductions Division 7A Losses Primary production Income tax Capital Gains Tax (CGT) 2018

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