Taxation of primary producers

Edited book (chapter)


Delany, Tom. 2004. "Taxation of primary producers." Morrison, David (ed.) Taxation law in principle, 2nd ed.. Sydney, Australia. Thomson Lawbook Co. pp. 297-313
Chapter Title

Taxation of primary producers

Book Chapter CategoryEdited book (chapter)
ERA Publisher ID3509
Book TitleTaxation law in principle, 2nd ed.
Authors
AuthorDelany, Tom
EditorsMorrison, David
Page Range297-313
Number of Pages17
Year2004
PublisherThomson Lawbook Co
Place of PublicationSydney, Australia
ISBN0864604017
Abstract

This chapter discusses special tax measures designed to assist primary producers. Measures such as the deferring of abnormal income to later years and special deductions available to primary producers in association with income
averaging provisions are discussed in detail.

Keywordstaxation; primary producers
ANZSRC Field of Research 2020380101. Agricultural economics
300208. Farm management, rural management and agribusiness
480106. Taxation law
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Byline AffiliationsSchool of Law
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