All primary producers can claim a tax deduction for the full cost of fodder storage assets if the asset was acquired o first used to store fodder on or after 19 August 2018. Fodder storage assets include silos, bins, hay sheds, grain sheds and bunkers.

All primary producers can claim a tax deduction for the full cost of fencing and water facility assets if the asset was acquired on or after 12 May 2015. Water facility assets include dams, tanks, bores, pipes, pumps and windmills.