Fodder Transport and Permit Rules for Victorian Farmers (2025)

Fodder Transport and Permit Rules for Victorian Farmers (2025)

Fodder Transport and Permit Rules for Victorian Farmers (2025-26)

Tax time with wooden alphabet blocks, red alarm clock, calculator and pen on 1040 tax form background

Ongoing drought conditions are causing a critical fodder shortage in Victoria. The Victorian Government has introduced a free, streamlined permit service and drought freight network to support farmers importing fodder from other states while protecting the state from biosecurity threats.

Key Measures:

  • Victorian Drought Freight Network:

    • Allows loads of up to 84 tonnes on key freight routes in southwest Victoria.

    • Aims to ease bulk transport to central pick-up points for farmers.

    • Developed with Department of Transport and Planning, Victorian Farmers Federation, and Livestock and Rural Transport Association of Victoria.

  • Permit Requirements:

    • NT & Tasmania: No permit required.

    • QLD & NSW (RIFA zones): Must source outside pest zones or obtain plant health certificate + apply for Plant Biosecurity Permit (PBP).

    • WA: Similar requirements for green snail zones.

    • SA & NSW (non-risk zones): No extra permit needed if sourced outside pest zones.

    • Application assessed within 2 working days; permit and inspection are free.

  • Pests of Concern:

    • Annual ryegrass toxicity (QLD, WA, SA, NSW)

    • Green snail (WA)

    • Red imported fire ant, electric ant (QLD, some NSW)

  • Biosecurity Tips:

    • Source from reputable suppliers.

    • Feed out in confined areas to limit spread of weeds.

    • Monitor feed-out sites and control weeds early.

    • Use commodity vendor declarations to ensure fodder safety.

Application Process:

Fill out the PBP form.

Email to market.access@agriculture.vic.gov.au.

Agriculture Victoria will respond within 2 business days.

Permit and conditions will be issued if requirements are met.

For further assistance, call 136 186 or email market.access@agriculture.vic.gov.au.

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us

Kangaroo Control Rebate Program for Victorian Farmers (2025–26)

Kangaroo Control Rebate Program for Victorian Farmers (2025–26)

Kangaroo Control Rebate Program for Victorian Farmers (2025-26)

Tax time with wooden alphabet blocks, red alarm clock, calculator and pen on 1040 tax form background

The On-farm Kangaroo Control Rebate Program provides $1.8 million in financial assistance to drought-affected Victorian farmers to manage eastern and western grey kangaroo populations. The program supports farmers facing fodder competition by covering costs for professional kangaroo control under an Authority to Control Wildlife (ATCW).

Key Measures:

  • Rebates of up to $450 per farm per claim, with up to 3 claims allowed.

  • Farmers must contribute at least 25% of the total cost.

  • Fast-tracked ATCW permit processing by the Conservation Regulator.

  • Funding available until 30 June 2026 or until funds are exhausted.

Eligibility:

  • Must own, share, or lease a primary production business in Victoria.

  • Hold a current ABN and a valid ATCW.

  • Use an accredited professional harvester authorised by the Game Management Authority (no tag purchase required).

Funding Covers:

  • Fees for authorised professional harvesters

  • Related costs such as travel and ammunition

  • On-farm disposal expenses

Application Process:

Review the rebate program guidelines.

Apply for an ATCW (if not already held).

Engage an accredited harvester through Services Victoria.

Complete the online rebate application form.

Submit ATCW and cost documentation.

For assistance: kangaroorebate@agriculture.vic.gov.au.

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us

Duties and Fees Relief Package for Victorian Farmers (2025–26)

Duties and Fees Relief Package for Victorian Farmers (2025–26)

Duties and Fees Relief Package for Victorian Farmers (2025-26)

Tax time with wooden alphabet blocks, red alarm clock, calculator and pen on 1040 tax form background

The Duties and Fees Relief Package provides over $10 million in fee waivers and duty pauses to support Victorian primary producers affected by drought. Key measures include:

  • Livestock: Pause on livestock duties (cattle, sheep, goats, pigs) from 1 Oct 2025 – 30 Sep 2026; no processing fees for NLIS tag orders until 30 Jun 2026; other fees unchanged.

  • Beekeeping: Fee relief on beekeeper registrations (2 years) and waiver of movement certificate fees (including travel) between 1 Oct 2025 – 30 Jun 2026.

  • Plant Biosecurity: Waiver of arrangement, audit, inspection, and travel fees for nursery and horticulture producers from 1 Oct 2025.

  • Horticulture & Cropping Food Safety: Registration fees waived for 12 drought-affected LGAs in southwest Victoria from 1 Oct 2025; no audit fees until Feb 2027; 50% reduction statewide.

  • Dairy Food Safety: Automatic licence fee discounts applied through manufacturers.

  • Meat Industry (PrimeSafe): Relief payments for drought-affected licence holders with a PIC; determined through EOI.

This program is delivered by Agriculture Victoria in partnership with Dairy Food Safety Victoria, PrimeSafe, and the State Revenue Office.

Eligible LGAs: Ararat, Moyne, Colac Otway, Pyrenees, Corangamite, Southern Grampians, Glenelg, Surf Coast, Golden Plains, Warrnambool, Greater Geelong, West Wimmera (specific postcodes).

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us

First Home Guarantee Scheme

First Home Guarantee Scheme

First Home Guarantee Scheme

Tax time with wooden alphabet blocks, red alarm clock, calculator and pen on 1040 tax form background

First Home Guarantee (FHG) – Key Points

The government is bringing forward its plan, so that from 1 October 2025 all eligible first home buyers will be able to access the First Home Guarantee scheme with only a 5% deposit.

What is the First Home Guarantee (FHG)?

  • The FHG allows eligible first home buyers to purchase a property with a deposit as low as 5% without paying Lenders Mortgage Insurance (LMI).
  • The government provides a guarantee to the lender, making it easier for first home buyers to enter the property market.
  • Applies to both new and existing residential properties.

Key Changes from 1 October 2025

  • Deposit as low as 5% with no LMI
  • No income caps – available to all eligible first home buyers
  • Unlimited places – no annual limit on participants
  • Property price caps have been increased across all major capital cities

New Property Price Caps (Effective 1 October 2025)

Location

Previous Cap

New Cap

 

Sydney (including regional areas)

$900,000

$1,500,000

 

Melbourne

$700,000

$950,000

 

Brisbane & ACT

$600,000

$1,000,000

 

Perth

$500,000

$850,000

 

Hobart

$400,000

$700,000

 

Note: For new builds with vacant land and separate building contracts, the combined land purchase price and build cost must be equal to or below the relevant price cap.

 

Example – $700,000 Property in Melbourne

  • Deposit required: $35,000 (5%)
  • Loan amount: $665,000
  • No LMI payable (saving approx. $25,000–$30,000)

What Properties Are Eligible?

  • Existing homes (house, unit, townhouse, apartment)
  • New builds – house & land packages, off-the-plan, or vacant land with a building contract
  • Must be for owner-occupation (not an investment property)

Other Victorian / State Support (in addition to FHG)

  • First Home Owner Grant (FHOG): $10,000 for new homes valued up to $750,000
  • Stamp Duty Relief:
    • Full exemption for first homes up to $600,000
    • Concessions for homes $600,000–$750,000

 

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us

Practice Update October 2025

Practice Update October 2025

Practice Update – October 2025 Edition

Returning to Work

 

Employees incorrectly treated as independent contractors

The ATO is warning businesses that if they incorrectly treat an employee as an independent contractor, then they risk receiving penalties and charges, including:

  • PAYG withholding penalty for failing to deduct tax from worker payments and send it to the ATO;
  • Super guarantee charge (‘SGC’), which is more than the super that would have been paid if the worker was classified correctly. SGC consists of a super guarantee shortfall amount, nominal interest, and an administration fee; and
  • Additional SG penalties, including a penalty amount of up to 200% of the SGC.

‘Sham contracting’ may also contravene the Fair Work Act 2009. Courts can impose penalties against a business or person that incorrectly informs an employee that they are an independent contractor.

 

Reminder of September Quarter Superannuation Guarantee (‘SG’)

Employers are reminded that employee super contributions for the quarter ending 30 September 2025 must be received by the relevant super funds by Tuesday, 28 October 2025. If the correct amount of SG is not paid by an employer on time, they will be liable to pay the SG charge, which (as noted above) includes a penalty and interest component.

Correctly dealing with rental property repairs

Taxpayers who have had work done on their rental property should ensure the expense is categorised correctly to avoid errors when completing their tax return.
A deduction for ‘repairs and maintenance’ expenses can be claimed for work done to remedy, or prevent defects, damage or deterioration from using the property to earn income. These expenses can be claimed in the year they were incurred.
However, some ‘capital’ expenditure may not be immediately deductible, such as for ‘initial repairs’, ‘capital works’, ‘improvements’ and depreciating assets.
Initial repairs include fixing any pre-existing damage or deterioration that existed at the time of purchasing the property, even if the damage or deterioration was unknown to the taxpayer at the time of purchase.
Initial repairs are treated as part of the acquisition cost and included in the cost base of the property for CGT purposes, unless they are capital works or depreciating assets.
Capital works are structural improvements, alterations and extensions to the property, and can generally be claimed at 2.5% over 40 years.
Capital works deductions can only be claimed after the work has been completed, regardless of when the taxpayer pays the deposit and instalments.
Improvements or renovations that are structural are also capital works. Work that goes beyond remedying defects, damage or deterioration that improves the function of the property is regarded as an improvement.
Repairs to an ‘entirety’ are capital and cannot be claimed as repairs. Repairs to an entirety generally involve the replacement or reconstruction of something separately identifiable as a capital item.
Depreciating assets are treated as follows:

  • Deductions for ‘new’ assets must generally be claimed over time according to their effective life.
  • Second-hand depreciating assets generally cannot be deducted.

Tips to help sole trader clients

The ATO is seeing sole traders make mistakes in the following areas:

  • not reporting all income — this includes income earned outside their business (like a ‘side hustle’), cash jobs, or payments in-kind/barter deals;
  • overclaiming expenses — this includes claiming the portion of an expense related to personal use, or overstating the cost of goods sold and other business expenses;
  • calculating business losses;
  • incorrectly claiming and offsetting losses from non-commercial business activities against other income sources;
  • misreporting personal services income (‘PSI’) to gain tax benefits;
  • not registering for GST if they are in the taxi or ride-sourcing industry, or when they reach the GST threshold; and
  • not keeping accurate and complete records.

Editor: If you need assistance with any of the above, please contact our office.

ATO warning regarding private use of work vehicles and FBT

Employers that supply work vehicles to their employees need to check how the work vehicles are used and whether any exemptions apply to determine if they attract fringe benefits tax (‘FBT’).
FBT generally applies when a work vehicle is made available for private use, even if it is not actually used. Private use includes any travel not directly related to the employee’s job.
Exemptions may apply depending on the vehicle’s specifications and the nature of the private use.
The most common issues the ATO sees include the following:

  • incorrectly treating private use as business use;
  • assuming dual cab utes are exempt from FBT — exemptions only apply if the vehicle is eligible for the specific FBT exemption and private use is limited;
  • incorrectly classifying vehicles;
  • poor record keeping that does not support the claims or the FBT calculations made; and
  • not reporting or paying on time.

ART dismisses argument that medical expenses were deductible

In a recent decision, the Administrative Review Tribunal (‘ART’) held that a taxpayer could not claim a tax deduction for medical expenses incurred by him in relation to his total and permanent disability pension.

The taxpayer had been terminated from his employment due to total and permanent disablement (‘TPD’). For the 2024 income year, his only income was a TPD pension.

The taxpayer wanted to claim a deduction for medical expenses to be incurred, estimated to be approximately $100,000 in the 2024 income year.

The ART agreed with the ATO that the medical expenses were not deductible. The ART noted in this regard that the medical expenses were “incurred by (the taxpayer) to better live with his medical condition, not incurred ‘in’ gaining or producing the TPD pension.” That is, “the occasion of the Medical Expenses is to assist (the taxpayer) with his medical condition, not to gain or maintain his eligibility to the TPD pension.”

The ART also did not accept the taxpayer’s argument that the medical expenses were not private or domestic in nature, as they were essentially personal in character.

Please Note: Many of the comments in this publication are general in nature and anyone intending to apply the information to practical circumstances should seek professional advice to independently verify their interpretation and the information’s applicability to their particular circumstances.

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us

Are You Paying Staff a Set Salary? Ensure You Meet Compliance Requirements

Are You Paying Staff a Set Salary? Ensure You Meet Compliance Requirements

Are you paying your staff a set salary? Check you are meeting your compliance requirements

Tax time with wooden alphabet blocks, red alarm clock, calculator and pen on 1040 tax form background

A recent Federal Court decision “FWO v Coles and FWO v Woolworths” has highlighted the need to ensure Employers understand their legal obligations when employing staff.

An “award” employee’s pay and conditions are governed by a Modern Award, providing minimum rates, penalty rates, and allowances for specific industries and jobs.

Some employers choose to pay their staff a “salary”. Under a salary an employee receives a fixed annual package, which must compensate for their award entitlements. This is known as an annualised wage agreement.

An annualised wage is where an employer pays their employee a fixed regular amount each pay period over a year. Paying an employee an annualised wage is an alternative to paying them an hourly wage for each hour worked in a pay period.


Compliance Requirements

There are specific requirements for compliance when paying an annualised salary which will be documented in the employees applicable award.

Awards usually provide that an annualised wage has to be reviewed every 12 months or when the arrangement or employment ends, if this is before the end of the 12-month period.

The review is to check if the employee was paid at least what they would have been entitled to under the award, for the hours worked, if they hadn’t been paid the annualised wage.

When reviewing the annualised wage, if the total amount the employee was paid in that period was less than what they would have been paid under the award, the employee must be paid the difference.

👉 Fair Work Reference


Salary vs Award

Regardless of how an employee is paid, it is critical for Employers to understand that even though a Salary is set for a role and has been agreed to, the employee is still entitled to be no worse off that had they been paid according to their award.
There are very few exceptions to this.

The majority of employees in Australia are governed by an award. The exception being a handful of professional type roles (Accountant, HR, Executive Managers for example) that are considered award free.

For example: A Facility manager of a Transport Distribution Facility is covered by the Road Transport and Distribution Award 2020 as the award specifically includes a role classification that would cover the majority of their work.

Therefore, based on their actual hours worked the employee on a salary can be no worse off than if they had been paid the award rates with all the applicable entitlements, allowances, penalty rates.


Contracts vs Entitlements

Having a contract with an employee does NOT override or exclude award entitlements.

Entitlements may be specific allowances, shift penalties, overtime penalties, leave loading and other role specific entitlements.

A contract can’t make employees worse off than their minimum legal entitlements. This means that the entitlements in the award that applies to them, and the entitlements in the NES, keep applying, even if they sign a contract that gives them less.

It is timely to conduct regular review on your staff contracts, salaries and arrangements to ensure continued compliance.

Open Hours

Monday to Friday
8:00am to 5:00pm

Closed Public Holidays

plus-1-logo

If you need to get us documents quickly, access remote support, or the MYOB Portal click the button above.

Contact Us

27 Welsford Street
Shepparton, VIC 3630

T: (03) 5833 3000
F: (03) 5831 2988
Email Us