Primary production

Primary production: election to spread profit from forced disposal of livestock - election of new partnership to be treated as a continuation of an old partnership

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: various income tax issues relating to the horse industry; including whether racing, training and breeding activities (carried out as stand-alone activities or in combination) amount to the carrying on of a business

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