Primary Production Deductions Checklist

 

Primary producers in Australia may be able to claim for the following deductions when preparing their tax returns:

• Agistment fees

• Breeding service fees

• Depreciation

• Droving expenses

• Electricity connection costs

• Farm management deposits

• Fencing assets

• Fertiliser

• Fodder storage

• Food for employees

• Grapevine establishment costs

• Hire of farm implements

• Horticultural plantation establishment

• Insecticides, weedkillers, rabbit fumigant

• Insurance premiums

• Landcare expenditure

• Lease preparation expenses

• Low-cost items

• Mains electricity connections

• Marketing and delivery expenses

• Motor vehicle expenses

• Newspaper (rural) expenses

• Payment to co-ops for business services

• Payroll tax

• Power, fuel, light

• Printing, stationary

• Rates and land taxes

• Rent on farm property

• Rent on residence used by employees

• Repairs

• Salaries and wages

• Seeds

• Shearing expenses

• Subscriptions to producers’ organisations

• Telephone expenses in business

• Telephone line expenses

• Timber felling deduction

• Vaccination against Q fever

• Veterinary fees

• Water facility expenditure

• Wool levy

• Workers’ compensation premiums​

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It's important to keep records (like receipts and logs) for any claims you make. Also, make sure that the expense is directly related to earning your income.

For a detailed and personalised list, it’s always recommended to consult with a tax professional, like Western Business Advisory, or the Australian Taxation Office (ATO).

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