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Cutting edge issues affecting primary producers presentation

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Non Member Price: $15.00

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Published on 14 Mar 18 by NATIONAL DIVISION, THE TAX INSTITUTE

This presentation covers:

  • the benefits that might be available as a SBE due to the different turnover test
  • structural impediments to accessing the full benefit of some of the available SBE concessions
  • 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
  • land tax - primary production exemptions
  • other primary production issues.

Author profile

Thomas Delany CTA
Tom Delany, CTA, is the principal of Tax Partner Pty Ltd, which provides tax training, and tax consultancy services to accounting and legal firms including a wide range of tax advisory services such as high-level tax planning in addition to preparing tax advices, private ruling requests and objections on a variety of tax related topics. Tom holds a Master of Taxation from the University of New South Wales, a Bachelor of Business (with Distinction) from the University of Southern Queensland, is a FCA, FIPA, Tax Agent, Chartered Tax Adviser and recipient of the 2019 SME Tax Adviser of the Year Award. - Current at 20 March 2023
Click here to expand/collapse more articles by Tom DELANY.

 

This was presented at 33rd National Convention .

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