2018 Spring - Tax and regulation for farm business sustainability

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FPJ1503C - Freebairn, J (2018), Taxation for the economy and agriculture

FPJ1503C - Freebairn, J (2018), Taxation for the economy and agriculture, in Farm Policy Journal, vol. 15, no. 3, Spring 2018, pp. 1-7, Surry Hills, Australia.

After an overview of the different Australian taxes, the paper describes and evaluates tax base exemptions and lower rates which reduce the effective tax burden on agriculture. Agriculture sector-specific tax base exemptions include Farm Management Deposits, land tax, and basic food from the GST. Economy-wide small business tax concessions (including for some capital gains, accelerated depreciation and lower income tax rates) favour agriculture with its relatively high share of small businesses when compared with other sectors of the economy. Potential reforms to the current clumsy special taxes on alcohol products and motor vehicles would alter effective tax rates within the agricultural sector.

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