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Ongoingbusiness.gov_au
Tax deductions for primary producers
Overview
Provides a tax deduction for certain depreciating assets used in primary production.
The decline in value of water facilities used to conserve or convey water, fencing assets, fodder storage assets, and horticultural plants (including grapevines) is worked out using special rules.
Eligibility Criteria
To be eligible, you must be a primary producer as defined by the Australian Taxation Office (ATO).
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Quick Info
Funding Amount
Tax deductions for certain depreciating assets used in primary production. Special decline-in-value rules apply to water facilities, fencing assets, fodder storage assets and horticultural plants. (No matching requirements specified.)
Closing Date
Ongoing - No closing date
Eligible Locations
National (All States)
Contact
Last updated: 12 February 2026