Agribusiness Commons^™

Income Tax For Primary Producers, P J. Hackett

Journal of the Department of Agriculture, Western Australia, Series 4

Increased farm incomes of the past two years and recent changes in income tax provisions have aroused enquiry concerning taxation for primary producers.

Most farmers who have had preliminary March, 1975, income plus provisional tax assessments made have been astonished by the size of their likely commitment.

This article explains the taxation provisions applying to primary producers and gives an example of how tax is calculated, showing why March, 1975, will be a time of reckoning for many farmers.

Probate Another Farm Cost, J Ripley

Journal of the Department of Agriculture, Western Australia, Series 4

Death duties are too big a cost to be ignored on most farms, because most farms have substantial assets in land, stock, buildings and machinery. The saying "a wise man does not lay up treasures, the more he gives to others the more he keeps for his own" seems true of the types of estate planning outlined in the following article.

W.A.G.R. Explains : How Demurrage Affects Farmers, Department Of Agriculture, Western Australia

Journal of the Department of Agriculture, Western Australia, Series 4

An explanation of how W.A.G.R. charges demurrage for rail wagons used by farmers.

Farm Management Accounting For Farmers, Department Of Agriculture, Western Australia

Journal of the Department of Agriculture, Western Australia, Series 4

THE managerial accounting service provided by the Farm Management Service Laboratory at the University of Western Australia enables any farmer in Australia or New Guinea to be connected by post to a computer and supplied with a timely flow of accurate information to improve the financial management of his farm business.

West Midlands Development : The Economics Of New Land Development, I J. Moncrieff

Journal of the Department of Agriculture, Western Australia, Series 4

THE economics of new land development cannot really be separated from the financial aspects.

However, financing development is such a personal business that for general advisory purposes the distinction must be made.

For this reason, the article which follows largely avoids the financial side and is devoted to a consideration of some of the economic factors involved in the development of new land in this area.