Landcare Operations Write Off

<p >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:</p>

<ul >

<li >primary producer</li>

<li >business using rural land for a taxable purpose, except when mining or quarrying</li>

<li >rural land irrigation water provider if your expenditure incurred on or after 1&#160;July 2004.</li>

</ul>

<p >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.</p>

<h3 >Landcare operations</h3>

<p >A landcare operation is one of the following operations:</p>

<ul >

<li >when primarily and principally

<ul >

<li >eradicating or exterminating animal pests from the land</li>

<li >eradicating, exterminating or destroying plant growth detrimental to the land</li>

<li >preventing or combating land degradation other than by the use of fences</li>

<li >erecting fences to keep out animals from areas affected by land degradation to prevent or limit further damage and assist in reclaiming the areas</li>

<li >constructing drainage works to control salinity or assist in drainage control</li>

</ul>

&#160;</li>

<li >erecting fences to separate different land classes in accordance with an approved land management plan</li>

<li >constructing a levee or similar improvement</li>

<li >for expenditure incurred on or after 1&#160;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.</li>

</ul>

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