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2018 Spring - Tax and regulation for farm business sustainability
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Farm Policy Journal: Vol 15 No 3 2018 Spring - Full Journal - Tax and regulation for farm business sustainabilityAustralian Farm Institute (2018), Tax and regulation for farm business sustainability, Farm Policy Journal: Vol. 15 No. 3, Spring 2018, Surry Hills, Australia. $60.50 ![]() ![]() |
FPJ1503C - Freebairn, J (2018), Taxation for the economy and agricultureFPJ1503C - 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. $12.10 ![]() ![]() |
FPJ1503E - Miller, D & Shaw, A (2018), Tax policy considerations for Australian agricultureFPJ1503E - Miller, D & Shaw, A (2018), Tax policy considerations for Australian agriculture, in Farm Policy Journal, vol. 15, no. 3, Spring 2018, pp. 9-23, Surry Hills, Australia. While agriculture pays relatively low rates of tax compared to other sectors, this should be viewed in the context of the extensive secondary economic activity built on the sector and low levels of public funding support, relative to the global landscape. Individual primary producers have limited capacity to pass on increased tax burdens to their customers and largely absorb these costs, detracting from their capacity to lift employment, productivity and profitability. A fairer taxation system should also consider the intersection between the tax and transfer system and should provide a welfare safety net with appropriate assets and means tests that do not act against efforts of primary producers to be self-reliant. This paper will outline several principles concerning the taxation of agriculture, with a focus on Queensland’s broadacre agriculture sector, and provide commentary on some of the specific agriculturally-relevant elements of the current tax system. For the future viability and sustainability of agricultural enterprises and of rural, regional and remote communities, it is important that their unique features and needs are considered and incorporated effectively into any reformed taxation system. $12.10 ![]() ![]() |
FPJ1503B - Wibberley, BD (2018), Using FMDs to create sustainable farm businessesFPJ1503B - Wibberley, BD (2018), Using FMDs to create sustainable farm businesses, in Farm Policy Journal, vol. 15, no. 3, Spring 2018, pp. 25-33, Surry Hills, Australia. Unfortunately, much of the focus and attention on FMDs in recent years has been on the taxation benefits these financial products provide the business. The aim of this article is to outline and demonstrate that where primary producers implement a suitable FMD strategy to suit their business, they become an essential tool to manage financial risk for wealth creation, consolidation, expansion and the overall family business success. $12.10 ![]() ![]() |
FPJ1503D - Martin, P (2018), Australia needs a feasible business model for rural conservationFPJ1503D - Martin, P (2018), Australia needs a feasible business model for rural conservation, in Farm Policy Journal, vol. 15, no. 3, Spring 2018, pp. 49-55, Surry Hills, Australia. The potential for a more viable resourcing model or more efficient instruments and administration is given very little attention, though all sides would benefit from this. A more feasible model that spreads the load further, is more reliable in the face of commodity income and political volatility, and reduces the transaction costs of environmental protection, would make better outcomes more likely for everyone. It is difficult, but possible, to create such a model.
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