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For farmers whose current or future income will be significantly affected by extreme events.
Find out who is an eligible taxpayer and examples of activities that would and would not qualify.
Find out how to make a deposit, restrictions on deposits and new deposits from a refund.
Find out about requesting an income equalisation refund and refunds for adverse events or hardship.
The adverse event income equalisation scheme allows farmers who experience adverse events to carry income from forced livestock sales over to the next income year.
There are a number of circumstances where the usual income equalisation regulations may not apply.