Following is a classic list of tax deductions that could apply to the small business primary producer.

• Primary Producers
  
• Agistment fees
  
• Breeding services fees
  
• Droving expenses
  
• Electricity connection costs
  
• Farm management deposits
  
• Fertiliser
  
• Fodder
  
• Grapevine establishment costs
  
• Hire of farm implements
  
• Horticultural plantation establishment
  
• Insecticides, weedkillers, rabbit fumigant
  
• Insurance premiums
  
• Landcare expenditure
  
• Lease preparation expenses
  
• Mains electricity connections
  
• Payment to co-ops for business services
  
• Power, fuel, light
  
• Rates and land taxes
  
• Seeds
  
• Shearing expenses
  
• Telephone line expenses
  
• Timber felling deduction
  
• Vaccination against Q fever
  
• Veterinary fees
  
• Water facility expenditure
  
• Wool tax
  
• Timber depletion
  
• Trees, purchased in immature forest or plantation and sold standing Professional Development Courses
  

Disclaimer: This is not advice. Items herein are general comments only and do not constitute or convey advice per se. The information contained in this article is for guidance only and should not be relied upon without obtaining professional advice having regard to your specific circumstances.
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