Economic effects of income-tax law on investments in Australian agriculture

  • 61 pages

  • Published: 13 Feb 2006

  • Author(s): Lacey, R., Watson, A., Crase, J.

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Agricultural taxation is a topic of interest to farmers and policymakers. This report looks at two relatively neglected topics in agricultural taxation: managed investment schemes, and Division 35 provisions for non-commercial losses. Both topics are particular interest to those concerned with innovation in agriculture and the development of new and emerging industries. 2005, 61pp, Pub No 05/078; Available as download file only.