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.

Statistics for this ePrint Item

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
Fields of Research (2020):	38 ECONOMICS > 3801 Applied economics > 380101 Agricultural economics 30 AGRICULTURAL, VETERINARY AND FOOD SCIENCES > 3002 Agriculture, land and farm management > 300208 Farm management, rural management and agribusiness 48 LAW AND LEGAL STUDIES > 4801 Commercial law > 480106 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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