The Australian Government provides a range of primary producer tax benefits to help farmers protect agricultural land.
You may be able to claim a deduction for capital costs you incur on a Landcare operation, and riparian management works. This can include the establishment of shelterbelts on land used in a primary production business.
Riparian management works
These are works to stabilise and protect the banks and land adjacent to creeks, streams and other waterways. This can include:
- fencing
- revegetation
- off stream stock watering
- weed/pest management.
Landcare operation
A Landcare operation can include one of the following activities:
- eradicating or exterminating animal pests and invasive plant growth detrimental to productive land
- preventing or combating land degradation, including erecting fences to keep out animals
- erecting fences to separate different land classes in accordance with an approved land management plan
- constructing drainage works to control salinity or assist in drainage control
- constructing a levee or similar improvement
- a structural improvement, or altering, adding, extending or repairing a structural improvement, that is reasonably incidental to the construction of a levee or drainage works.
Approved land management plans
If you are erecting a fence to separate different land classes in accordance with an approved management plan, you may be able to claim a deduction.
Learn how to:
- obtain an approved land management plan: Guidelines for Approval of Land Management Plans.
- claim a deduction in these circumstances: ATO Landcare operations.
We hold a register of approved farm consultants who can prepare and approve land management plans.
To apply for approval, you should:
- read the guidelines for approval of farm consultants
- complete the application form.
Application for approval as a farm consultant
If you have difficulty accessing these files, contact us for help.
You can email or post your application to us.
Email: farmconsulatantapprovals@aff.gov.au
Mail:
Farm Consultant Approvals
Department of Agriculture, Fisheries and Forestry
GPO Box 858, Canberra ACT 2601, Australia
See more
See more on these tax benefits from the Australian Taxation Office (ATO):