This paper covers:
- deductions for capital assets in a primary production business
- Division 40 core rules (Subdivision 40-B)
- Subdivision 40-F " primary production depreciating assets
- Subdivision 40-G " capital expenditure of primary producers and other landholders
- small business entities (Subdivision 328-D)
- Division 43 capital works
- purchase price apportionment
- structuring.