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. |
| Faculty/School / Institute/Centre: | Historic - Faculty of Business - Department of Law (Up to 31 Mar 2007) |
| Faculty/School / Institute/Centre: | Historic - Faculty of Business - Department of Law (Up to 31 Mar 2007) |
| Date Deposited: | 04 Jun 2010 04:54 |
| Last Modified: | 21 Sep 2016 01:50 |
| Uncontrolled Keywords: | taxation; primary producers |
| Fields of Research (2008): | 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 Objectives (2008): | 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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