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Three people standing in large grass covered farmland looking towards the camera with an irrigation pivot and trees in the background.
Fact sheet

Prevent and prepare for fire emergencies – expenses

Australian Taxation Office
  • Published: 2026
  • Context: National
  • Audience: Landholder

Outlines all the eligible tax claims primary producers can claim to prepare for fire.

Provides tax relevant information to all Australian tax registered primary producers to undertake necessary, self driven fire preparation activities knowing what can and what cannot be claimed against tax on profit. This includes a range of protection for assets, water tanks, extinguishers, and fire PPE. Includes which cost base the farm accounts for them in and whether they are depreciated. A must for every farm business, farm advisory, accountancy, NRM facilitator, agribusiness banker.

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