1

The rules about assessable income arising from disposals of trading stock apply to live stock, because live stock is trading stock.

Subdivision 70-D

2

The rules about assessable income arising from disposals of trading stock apply to:

(a) standing or growing crops; and

(b) crop-stools; and

(c)  trees planted and tended for sale.

Subdivision 70-D

3

There are some capital allowances for primary producers and some other land-holders.

Subdivisions 40-F and 40-G

4

Long-term averaging of some primary producers' tax liability (by tax offsets and extra income tax)

Division 392