Income tax, Farm income, Western Australia
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Increased farm incomes of the past two years and recent changes in income tax provisions have aroused enquiry concerning taxation for primary producers.
Most farmers who have had preliminary March, 1975, income plus provisional tax assessments made have been astonished by the size of their likely commitment.
This article explains the taxation provisions applying to primary producers and gives an example of how tax is calculated, showing why March, 1975, will be a time of reckoning for many farmers.
Hackett, P J.
"Income tax for primary producers,"
Journal of the Department of Agriculture, Western Australia, Series 4: Vol. 15
, Article 4.
Available at: https://researchlibrary.agric.wa.gov.au/journal_agriculture4/vol15/iss1/4