Herd basis: special income tax procedure

Herd basis: special income tax procedure - 1994 - Country Landowner August 1994, 7-8(2) .

Explains the application of the herd basis rules where livestock is held in undivided shares, which is often the case in share farming.


HERD BASIS
INCOME TAX
PROPERTY-RURAL AND NATURAL ASSETS-AGRICULTURAL PROPERTY-LIVESTOCK
SHARE FARMING