Delany, Tom (2004) Taxation of primary producers. In: Morrison, David, (ed.) Taxation law in principle, 2nd ed. Thomson Lawbook Company, Sydney, Australia, pp. 297-313. ISBN 0 86460 401 7
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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.
|Item Type:||Book Chapter (Commonwealth Reporting Category B)|
|Additional Information:||Author version not held. Print copy held in the USQ Library at call no. 343.9404 Mor.|
|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 Ecomonic Development > 91 Economic Framework > 9102 Microeconomics > 910207 Microeconomic Effects of Taxation|
|Deposited On:||04 Jun 2010 14:54|
|Last Modified:||14 Mar 2012 08:25|
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