AUS: Landcare Operations

Australian Tax Office

You can claim a deduction for capital expenditure you incur on a landcare operation for land in Australia in the year it is incurred if you are a:

  • primary producer
  • business using rural land for a taxable purpose, except when mining or quarrying
  • rural land irrigation water provider if your expenditure incurred on or after 1 July 2004

A rural land irrigation water provider primarily and principally supplies water (other than by using a motor vehicle) to primary producers or to businesses using rural land, except for a mining or quarrying business.

The deduction is reduced to reflect any use of the land for a non-taxable purpose.

A landcare operation is one of the following operations:

  • when primarily and principally
    • eradicating or exterminating animal pests from the land
    • eradicating, exterminating or destroying plant growth detrimental to the land
    • preventing or combating land degradation other than by the use of fences
    • erecting fences to keep out animals from areas affected by land degradation to prevent or limit further damage and assist in reclaiming the areas
    • constructing drainage works to control salinity or assist in drainage control
  • erecting fences to separate different land classes in accordance with an approved land management plan
  • constructing a levee or similar improvement
  • for expenditure incurred on or after 1 July 2004, a structural improvement or an alteration, addition, extension or repair to a structural improvement that is reasonably incidental to the construction of a levee or drainage works.
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