farmcfo.com.au · 0412 759 847Farm management deposits in plain English
Farm management deposits let primary producers set aside pre-tax income in good years and draw on it in poor ones. These are the main ATO rules for 2025 to 26. Check with your accountant before you deposit.
| Who can hold one | A primary producer, at the time the deposit is made. Each deposit is for one person only. |
|---|---|
| Most you can hold | $800,000 in total, across all providers, at any one time. |
| Smallest deposit or repayment | $1,000. |
| How long it stays | Generally at least 12 months for the tax concession. Repayments within 12 months keep it only in limited cases, such as severe drought that meets the ATO rainfall criteria, or a natural disaster where you received a Category C recovery grant. |
| Off-farm income limit | No deduction for the year if your taxable non-primary production income is more than $100,000. |
| Tax when withdrawn | Repayments of deposits you claimed a deduction for are generally taxable income in the year they're repaid. |
| Where | Financial institutions offer them as commercial products. Rates and terms vary. |
Source: Australian Taxation Office, Farm management deposits scheme (Primary producers information 2026). Farm CFO doesn't give tax advice: ato.gov.au.
Checked 26 October 2026. General information only. It doesn't take account of your circumstances and isn't tax, legal or credit advice. Farm CFO is a business name of Levelhead Capital Pty Ltd (ABN 15 703 134 918). farmcfo.com.au · 0412 759 847