Gives primary generation businesses tax findings on ranch the board stores to enable them to manage conflicting salary from natural disasters, atmosphere and market changes.
At a minimum, you must
- be carrying on a primary production business
- be an individual (including as a partner in a partnership or beneficiary of a trust)
- have a taxable non-primary production income of less than $100,000 in the income year you make the deposit.
Other eligibility requirements may apply.
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