Taxation of primary producers

Delany, Tom (2004) Taxation of primary producers. In: Taxation law in principle, 2nd ed. Thomson Lawbook Company, Sydney, Australia, pp. 297-313. ISBN 0 86460 401 7

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.


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Item Type: Book Chapter (Commonwealth Reporting Category B)
Refereed: Yes
Item Status: Live Archive
Additional Information: Author version not held. Print copy held in the USQ Library at call no. 343.9404 Mor.
Depositing User: epEditor USQ
Faculty / Department / School: Historic - Faculty of Business - Department of Law
Date Deposited: 04 Jun 2010 04:54
Last Modified: 13 Mar 2012 22:25
Uncontrolled Keywords: taxation; primary producers
Fields of Research (FOR2008): 14 Economics > 1402 Applied Economics > 140201 Agricultural Economics
07 Agricultural and Veterinary Sciences > 0701 Agriculture, Land and Farm Management > 070106 Farm Management, Rural Management and Agribusiness
18 Law and Legal Studies > 1801 Law > 180125 Taxation Law
Socio-Economic Objective (SEO2008): B Economic Development > 91 Economic Framework > 9102 Microeconomics > 910207 Microeconomic Effects of Taxation
URI: http://eprints.usq.edu.au/id/eprint/8270

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