Mr. Vincent Roddy:

I thank Senator Garvey. The idea has been mentioned a few times already that we need to have income assessed on the basis of net income rather than gross income. When we look at depreciation we need to align it with tax because most farmers will understand it. We definitely need to do that.

A general comment around farm assist is that it is there to support farming and that is what it is about. We also need to ensure it does not become a poverty trap and that is always a concern.