The refundable 15 percent tax offset which is available for eligible no-till seeders first used or installed between 1 July 2012 and 30 June 2015 has been repealed from 1 July 2014. This means that seeders first used or installed from 1 July 2014 will not be eligible for the tax offset.

For more information on the conservation tillage refundable offset, please visit the following ATO website:—deductions/Conservation-tillage-refundable-tax-offset/