The Economic Policy and Operating Environment group's role is to support AFFA's national leadership role in enhancing the competitiveness and profitability of the portfolio industries. The Economic Policy and Operating Environment group provides advice on issues impacting on the operating environment of portfolio industries such as the New Tax System (TNTS), including GST, BAS, PAYG, fuel excise issues and other tax reform related matters.

The following pages provide taxation information relevant to primary producers.

Popular topics:

Bushfire related taxation issues

The New Tax System

Goods and Services Tax

Your Farm Business and the GST

Australian Business Number (ABN)

Activity statements

Primary Production Consultative Committee

Business tax reform

Fuel taxation issues

Fuel excise/rebates

Diesel fuel schemes

Dealing electronically with the ATO

ATO Contacts

 Primary Production Consultative Committee

The Australian Tax Office (ATO) has developed in conjunction with the Department of Agriculture, Fisheries & Forestry - Australia, the Australian Seafood Industry Council, the National Association of Forest Industries and the National Farmers Federation, a Committee designed to assist primary producers and small businesses in rural and regional Australia in dealing with The New Tax System.

The Primary Production Consultative Committee was established as a process of clarifying GST and related New Tax System issues, identified by the Primary Producer Sector as having significant impact on the sector.

Through this process a range of specific questions were identified by the Sector which required clarification. The questions and answers contained in the Primary Production Committee's newsletter are the result of this process. Additional issues are being considered by the Australian Taxation Office and answers to these will be included on the ATO web site (see link below).

The Australian Taxation Office primary production industry partners website

 Pay-As-You-Go (PAYG)

The PAYG system is a more flexible and easily managed system with transparent taxpayer obligations as a by-product of other business activities. The PAYG system replaces the PAYE system, prescribed payments system, reportable payments system and provisional and company instalments.

Further information on PAYG rules can be found on the ATO web site (see links below).

The Australian Taxation Office individuals PAYG website

The Australian Taxation Office businesses PAYG website

 ATO Contacts

Australian Taxation Office contact details

The New Tax System

Your Farm Business and the GST: A Detailed Guide