This paper covers:
- structural impediments to accessing the full benefit of some of the concessions available
- the benefits that might be available as a SBE due to the different turnover test
- inclusion of assets in an SBE pool
- acquisition of second-hand fencing and fodder storage assets
- proper treatment of employee accommodation on farming properties
- developments in relation to the non-commercial loss provisions
- other recently introduced incentives
- land tax and primary production exemptions.