Agriculture Industry

If you work in the agriculture industry, it pays to know what tax deductions you can claim at tax time. This information will help you to work out what:

  • income and allowances to report
  • you can and can't claim as a work-related deduction
  • records you need to keep.

Book an appointment at your nearest ITP tax agent.

Agriculture

Deductions you can claim

Check Mark

You can claim the cost of using a car you own when you drive:

  • between separate jobs on the same day – for example, travelling from your first job as a fruit picker directly to your second job to test soil for crop research
  • to and from an alternate workplace for the same employer on the same day – for example, travelling between cane fields for your employer

If you claim car expenses, you can use the logbook method or the cents per kilometre method to calculate your work-related claim. If your vehicle has a carrying capacity of one tonne or more, such as a ute or panel van, you can’t use the cents per kilometre method to calculate your claim. You can claim the actual expenses based on the work-related use of your vehicle. The easiest way to demonstrate this is by keeping a logbook. You can claim the work-related percentage of the decline in value and running costs, such as fuel, oil, insurance and loan interest but you must keep your receipts and records that show your work-related travel.

You can claim the decline in value and running costs of all-terrain vehicles (ATV), such as a quad bike, where you’re required to cover large distances of land that is not accessible by car. You can only claim the decline in value for an ATV if you paid for the vehicle yourself and you were not reimbursed by your employer.


X Mark

You can’t claim the cost of trips between home and work under any of the methods, even if you live a long way from your usual workplace or work outside normal business hours. In limited circumstances you can claim the cost of trips between home and work, where you carry bulky tools or equipment for work. You can claim a deduction for the cost of these trips if:

  • the tools or equipment are essential to perform your employment duties and you don’t carry them merely as a matter of choice
  • the tools or equipment are bulky – this means that because of the size and weight they are awkward to transport and can only be transported conveniently by the use of a motor vehicle
  • there is no secure storage for the items at the workplace.

To claim a deduction
for work-related expenses

You can only claim the work-related part of expenses. You can't claim a deduction for any part of the expense that relates to personal use.

You must have a record to prove it.

You must have spent the money yourself and weren't reimbursed

It must be directly related to earning your income

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