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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