Budget 2026: Why Agriculture-Related Businesses Still Need to Review Their Structure

Farmers may have received some welcome clarity in Federal Budget 2026, with primary production income expected to be exempt from the proposed 30% trust tax. The National Farmers’ Federation also noted confirmation that small business CGT concessions are not changing.

But that does not mean every agriculture-related business is unaffected.

Many regional businesses that support agriculture are not classified as farmers. These may include rural suppliers, transport operators, machinery businesses, food processors, contractors, logistics providers, professional service firms and family-owned businesses operating across several entities.

For these businesses, the Budget may still raise important questions about structure, income, asset ownership and future growth planning.

If your business operates through a family trust, holds assets separately from the trading business or has plans to expand, merge, sell or transition ownership, now is the time to review the structure.

Key questions include:

• Is the business earning income through the right entity?
• Are assets protected properly?
• Is the structure tax effective under proposed rules?
• Would the structure support a future sale?
• Are family members, related entities or distributions creating risk?
• Is there a better structure before 30 June?

Regional businesses often grow in practical ways. They add entities, assets, staff and family members over time. That can work, until tax rules change or a sale opportunity appears.

Budget 2026 is a reason to stop, review and make sure the business is structured for what comes next.

Book a Federal Budget Business Structure Review with Evergreen Accounting.

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Disclaimer: All information in this article is general in nature and is not intended to be advice specific to your circumstances.