Primary production income

Primary Production Income - special dividends

Assessability of withdrawals from a New Zealand income equalisation account

Foreign Income Tax Offset: refunds from a New Zealand income equalisation account

Primary production: conditions for election to spread or defer profit on disposal or death of livestock

Income tax: W.A. Blue Gum Project 2021

W.A. Blue Gum Project 2022

W.A. Blue Gum Project 2023

W.A. Blue Gum Project 2024

W.A. Blue Gum Project 2025

Income tax: does a change of Responsible Entity of a registered agricultural managed investment scheme affect the tax outcomes for participants if the arrangement continues to be implemented in accordance with the relevant product ruling?

Income tax: does ordinary income derived by an individual from allowing wind farming infrastructure to be constructed, operated and accessed on freehold land that they own and use in carrying on a primary production business constitute 'assessable primary production income' of that individual for the purposes of Division 392 of the Income Tax Assessment Act 1997?

Income tax: is the business of 'beach worming' primary production under the definition in subsection 6(1) of the Income Tax Assessment Act 1936?

Income tax: can income from the sale of abalone taken by a person who is licensed to take and sell the abalone under the Fisheries Act 1968 (Vic) be assessable income of a partnership, company, trust, or another individual?

Income tax: can land on which handling facilities and feedlots are used in a business of livesheep export be regarded as being used for the purposes of agricultural or pastoral pursuits so as to be eligible for the special primary production depreciation concessions in the Income Tax Assessment Act 1936 ?

Income tax: is a taxpayer who carries on business as a livesheep exporter carrying on a business of primary production?

Income tax: will the owner (or lessor) of land who allows the land to be used in a sharefarming arrangement be considered to be engaged in a business of primary production as defined by the Income Tax Assessment Act 1936 ('the Act')?

Income tax: primary production and forestry

Income tax: am I carrying on a business of primary production?