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Catalogue: GRDC Updates (South)
The adoption of a production system where only crops have to be managed, can be rationalised on the basis that a manager is likely to perform better in an area in which he or she specialises and prefers... Managers need to focus on the unit Cost of Production (before interest), or Break Even Price (after interest), to ensure that there is sufficient margin between these figures and their expected returns... It is appropriate that when a property is purchased, a qualified assessor be engaged to provide a depreciation and capital works report...
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Catalogue: GRDC Updates (South)
The adoption of a production system where only crops have to be managed, can be rationalised on the basis that a manager is likely to perform better in an area in which he or she specialises and prefers... Managers need to focus on the unit Cost of Production (before interest), or Break Even Price (after interest), to ensure that there is sufficient margin between these figures and their expected returns... It is appropriate that when a property is purchased, a qualified assessor be engaged to provide a depreciation and capital works report...
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Catalogue: GRDC Updates (South)
Farm Business Update sponsored by.. Managers need to focus on the unit Cost of Production (before interest), or Break Even Price (after interest), to ensure that there is sufficient margin between these figures and their expected returns... It is imperative that growers understand the difference between efficient and non-efficient debt, and know how to classify their debts ...
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Catalogue: GRDC Updates (South)
In summary Bob has the ability in this example to exchange assets for cash and tax deductions... In summary Bobs rental and concessional contributions which he has claimed a deduction for are being used to reduce debt in the SMSF... In summary the S13.22C trust allowed Bob to use funds from his SMSF to reduce required borrowing on the land purchase and then claim deductions for the land lease and interest to offset the unit trust distribution he will receive...
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