Rules shared with the rest of Queensland. Registration with the Tax Practitioners Board, and the payroll tax, land tax and transfer duty run by the Queensland Revenue Office, work the same here as in the capital; our Brisbane accountants page covers how to display your registration. Income averaging for primary producers and the farm management deposits scheme are summarised on our Moreton Bay page. This section deals with Toowoomba and the Downs.
Five councils where farming counts. In the ABS business counts for June 2025, agriculture, forestry and fishing made up about 20% of businesses in the Toowoomba council area (3,581), 46% in the Western Downs (2,423), 43% in Goondiwindi (881), 36% in the Southern Downs (1,613) and 23% in the Lockyer Valley (854). That's more than 9,300 farm-sector businesses across the five, against 1,334 in the whole City of Brisbane. Toowoomba's own council, formed in 2008 when the city merged with seven shires, covers 12,957 km² and reaches from Crows Nest and Goombungee to Millmerran and Cecil Plains. A practice that wants clients from Dalby, Warwick or Gatton should name those towns and explain how someone a long drive away works with it.
Assets with their own rules. The ATO sets special rules for primary producers' water facilities (dams, tanks, bores, irrigation channels, pumps, water towers and windmills), for fencing, and for fodder storage assets such as silos, hay sheds, grain storage sheds and above-ground bunkers, and says a primary producer can generally claim an immediate deduction for them, even as a lessee of the land. On fuel, the ATO lists agriculture among the business activities that can attract fuel tax credits, excludes light vehicles of 4.5 tonnes GVM or less on public roads, and warns that rates change regularly. None of that needs explaining on your site: a farm page that names the work, with a link to the ATO's guidance for primary producers, does the job.
Gas fields to the west. Western Downs Regional Council calls its area the Energy Capital of Queensland, with coal mining, coal seam gas and renewable energy facilities alongside the farms. Business Queensland says a resource company generally needs a legally binding agreement with the landholder, such as a conduct and compensation agreement, before it enters private land for advanced activities. Section 91 of the Mineral and Energy Resources (Common Provisions) Act 2014 makes the company liable for the negotiation and preparation costs a landholder necessarily and reasonably incurs, and the Act defines those to include accounting, legal, valuation and agronomist costs. Since 19 April 2019 that has applied whether or not an agreement is reached. If you advise landholders on these agreements, a short section saying so, and explaining how your fees are handled, gives a grazier near Chinchilla or Miles a reason to call.
Working with us. We're an Adelaide team at Ste 3/110 Hutt St and work with Toowoomba practices by phone and email. You send your services, registration details and photos of your people and office; we build a draft and send you the link, which you can read whenever the phones are quiet. You pay once you approve it, and if you don't go ahead you owe nothing.