{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Help","CoA","Print","Working"],"not_rendered":{"charts":0,"images":9,"macros":1,"external_links":0,"defined_names":47,"comments":1,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Help","index":0,"n_rows":32,"n_cols":8,"rows_kept":32,"cut":false,"hidden":false,"merged":[[15,4,15,16],[19,4,19,16],[21,7,21,16],[9,4,9,16],[11,4,11,16],[12,4,12,16],[16,4,16,16],[17,4,17,16]]}
[null,{"$f":"CoA!A1","v":"Dairy standard chart of accounts"}]
[null,{"$f":"CoA!A2","v":"Version June 12 2020"}]
[]
[null,"Contact"]
[null,"Helen Quinn",null," helen.quinn@dairyaustralia.com.au"]
[null,"Richard Morris",null," richard@rwmorris.com.au"]
[]
[]
[null,"CoA sheet functions"]
[null,null,null,null,"The S and R buttons save and restore the CoA sheets layout into 1 of 3 'memories'. A typical example would be to arrange the column widths and rows to print a copy of the sheet suitable for a report. Once the layout is finalised press the S1 button to save it in memory 1. Pressing the Rd button will restore the default layout. After further data entry, when you next wish to print the CoA sheet press the R1 button to recall layout 1."]
[]
[null,null,null,null,"The Goto drop down menu provides a fast way to jump to another section of the CoA sheet. "]
[null,null,null,null,"The L and U burrttons lock and unlock the sheets. It is recommended you keep the sheets locked so changes are not inadvertently made to the cell contents."]
[]
[null,null,null,null,"The detail of the entire CoA sheet can be decreased and increased by hiding and showing subsections of the sheet."]
[null,null,null,null,"The 'Level 2' button shows the main sections and subsection headings and the 'Level 3' button displays all three levels of detail."]
[null,null,null,null,"When a level 3 account is hidden it is de-selected. If a level 3 account is made visible it is selected if the parant account is"]
[null,null,null,null,"selected, otherwise it is un-selected."]
[]
[null,null,null,null,"The L2 and L3 buttons work in the same manner as the Level buttons but only adjust the visibilty of that section of the CoA sheet."]
[]
[null,null,null,null,null,null,null,"The level of detail within a section can also be adjusted individually using the group controls in the left margin of the CoA sheet. In the figure to the left the full detail of the Finance Costs section is visible. By clicking on the squares with a - in them each of the three subsections, Interest, Leases and/or Loan Principle Repayments can be contracted back. If only the section heading is needed the left most group control can be clicked to hide all the detail for the Finance Costs section."]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,null,"The 'Export' button creates a file suitable for importing into an online accounting package to transfer the selected accounts."]
[null,null,null,null,"Only accounts that have a ticked checkbox will be exported."]
[null,null,null,null,"The 'All' button at the top of each section ticks all the accounts in that section."]

{"sheet":"CoA","index":1,"n_rows":227,"n_cols":11,"rows_kept":227,"cut":false,"hidden":false,"merged":[]}
["Dairy standard chart of accounts"]
[{"$f":"getversion()","v":"Version June 12 2020"}]
[null,null,null,null,null,"Key Physical","Include",null,null,"Checkbox","Checkbox"]
[null,null,null,null,"GST","Number","in export","Description",null,"Heirarchy","Flat"]
["1.0","Income",null,null,"D",null,null,"All income associated with dairy farming activities",null,true,{"$f":"IF(OR(J6,J7,J11,J15,J18),FALSE,J5)","v":false}]
[null,1.1000000000000001,"Milk Income",null,"Y","Quantity",null,"Gross Milk Income – i.e Butterfat and Protein income, step-ups, retrospective payments and colostrums sales. Record other items on factory milk statement in appropriate income or expense categories or sub-categories not here under milk income",null,true,{"$f":"J6","v":true}]
[null,1.2,"Livestock Sales",null,"Y","Number",null,"Sales of stock from normal herd management practices, not from one-off sales such as major reductions as these are considered as CAPITAL INCOME sub SALES-BREEDERS.",null,true,{"$f":"IF(OR(J8:J10),FALSE,J7)","v":false}]
[null,null,"1.2.1","Calf Sales","Y","Number",null,"Bull calves, beef cross calves, heifer calves not kept for herd replacements",null,true,{"$f":"J8","v":true}]
[null,null,"1.2.2","Cull Sales","Y","Number",null,"Culled stock, chopper cows, heifers, bulls etc. culled and sold for slaughter",null,true,{"$f":"J9","v":true}]
[null,null,"1.2.3","Other Livestock Sales","Y","Number",null,"Beef cattle, horses, bulls, breeding stock e.g. bulls, cows, heifers if they are regularly sold to others for use for breeding, milking, sires not stock from a major reduction sale or dispersal sale as these sales would be under CAPITAL INCOME",null,true,{"$f":"J10","v":true}]
[null,1.3,"Feed Sales",null,"Y","Quantity",null,"Sales of feed produced within the dairy business",null,true,{"$f":"IF(OR(J12:J14),FALSE,J11)","v":false}]
[null,null,"1.3.1","Hay Sales","Y","Quantity",null,"Income from hay sales",null,true,{"$f":"J12","v":true}]
[null,null,"1.3.2","Silage Sales","Y","Quantity",null,"Income from silage sales",null,true,true]
[null,null,"1.3.3","Other Feed Sales","Y","Quantity",null,"Income from other feed sales such as grain",null,true,true]
[null,1.4,"Water Sales",null,"Y","ML",null,"Sales of water from normal water management practices, not from one-off sales such as major reductions as these are considered as CAPITAL INCOME",null,true,{"$f":"IF(OR(J16:J17),FALSE,J15)","v":false}]
[null,null,"1.4.1","Temporary Water Sales","Y","ML",null,"Sales of temporary water",null,true,{"$f":"J16","v":true}]
[null,null,"1.4.3","Other Water Sales","Y","ML",null,"Income from any other water sales",null,true,true]
[null,1.5,"Other Farm Income",null,null,null,null,"Various sources of farm income resulting from farm operations",null,true,{"$f":"IF(OR(J19:J29),FALSE,J18)","v":false}]
[null,null,"1.5.1","Interest Income","N",null,null,"Interest received on farm operating bank accounts and short term deposits with bank accounts or factories and any other interest money received because of the operation of the farm business, not interest on off-farm or non-farm investments and personal bank account interest as these go in NON FARM INCOME",null,true,true]
[null,null,"1.5.2","Contracting Income","Y",null,null,"Income earned off-farm using the business farm machinery, equipment e.g. hay mower, hay roller, hay/silage processing",null,true,true]
[null,null,"1.5.3","Milk Company Dividends","D",null,null,"Factory, co-op dividends, not dividends from off farm or non-farm investments",null,true,true]
[null,null,"1.5.4","Incentives","N",null,null,"Trade incentives, discounts on purchases, vat purchase incentives",null,true,true]
[null,null,"1.5.5","Lease Income","Y",null,null,"Cows, farming land, machinery etc. that is leased out to others",null,true,true]
[null,null,"1.5.6","Rebates - Fuel","D",null,null,"Fuel rebates",null,true,true]
[null,null,"1.5.7","Rebates - Fertiliser","D",null,null,"Fertiliser Rebates",null,true,true]
[null,null,"1.5.8","Rebates  - Other","D",null,null,"Other rebates, including Semen, Factory or Volume Charge rebates",null,true,true]
[null,null,"1.5.9","Government Payments","N",null,null,"Government payments in the form of subsidies and support payments",null,true,true]
[null,null,"1.5.10","Insurance Recoveries","D",null,null,"Farm insurance recoveries",null,true,true]
[null,null,"1.5.11","Other Farm Income","D",null,null,"Any other farm income resulting from farm operations such as farm house rental",null,true,true]
[]
["2.0","Herd Costs",null,null,"Y",null,null,"All expenses relating to maintaining herd quality and assisting herd management",null,true,{"$f":"IF(OR(J32,J36,J39,J44),FALSE,J31)","v":false}]
[null,2.1,"AI & Herd Test ",null,"Y",null,null,"All Artificial Insemination and Herd Test expenses",null,true,{"$f":"IF(OR(J33:J35),FALSE,J32)","v":false}]
[null,null,"2.1.1","AI/Semen","Y",null,null,"Artificial Insemination technician, semen, embryo, ET drugs, gloves, nitrogen for semen tank, vet services, fees and drugs associated with ET work, CIDR, PG and induction",null,true,{"$f":"J33","v":true}]
[null,null,"2.1.2","Herd Test","Y",null,null,"Herd test charges",null,true,true]
[null,null,"2.1.3","Other Breeding Costs","Y",null,null,"Tags for calves, heifers and cow identification, freeze branding of all classes of stock",null,true,true]
[null,2.2000000000000002,"Animal Health",null,"Y",null,null,"All Animal Health expenses including drugs and veterinary fees but excluding any AI expenses",null,true,{"$f":"IF(OR(J37:J38),FALSE,J36)","v":false}]
[null,null,"2.2.1","Drugs","Y",null,null,"Drench, drench guns, lice and parasite treatment and prevention – minerals and vitamins injected to all classes of stock – vaccines, injections (usually preventative) drugs and other treatments not restricted to purchase from vets including teat dip",null,true,{"$f":"J37","v":true}]
[null,null,"2.2.2","Veterinary Fees","Y",null,null,"Vet visits, operations, drugs restricted to purchase from a Veterinary Surgeon or requiring Veterinary sanction",null,true,true]
[null,2.2999999999999998,"Calf Rearing",null,"Y",null,null,"Any expenses incurred for feeding, treating and maintaining calves up to the time they are weaned",null,true,{"$f":"IF(OR(J40:J43),FALSE,J39)","v":false}]
[null,null,"2.3.1","Calf Feed","Y",null,null,"Grain, pellets and growth promotants, for calves up to the time they are weaned",null,true,{"$f":"J40","v":true}]
[null,null,"2.3.2","Milk Powder","Y",null,null,"Milk powder and milk additives for calves up to the time they are weaned",null,true,true]
[null,null,"2.3.3","Bedding","Y",null,null,"Rice hulls or other bedding material",null,true,true]
[null,null,"2.3.4","Other Calf Rearing Costs","Y",null,null,"Drenching and other calf shed treatments for calves up to the time they are weaned",null,true,true]
[null,2.4,"Other Herd Costs",null,"Y",null,null,"Short term lease of cows, heifers and bulls for periods of less than 12 months as these have a different tax implication to leases in excess of 12 months.  Registrations, transfers, classifications, photos, show entry fees",null,true,{"$f":"J44","v":true}]
[]
["3.0","Shed Costs",null,null,"Y",null,null,"All expenses relating to milk harvesting",null,true,{"$f":"IF(OR(J47,J48,J51),FALSE,J46)","v":false}]
[null,3.1,"Shed Power",null,"Y",null,null,"Electricity, gas fuel for heating, cooling lighting milking",null,true,{"$f":"J47","v":true}]
[null,3.2,"Dairy Supplies",null,"Y",null,null,"Chemicals, detergents used for washing, sterilizing, cleaning, fly control. Inflations, rubber tubes, filter socks, strainers, vacuum pump oil, isolated purchases of cups, claws and bowls etc.",null,true,{"$f":"IF(OR(J49:J50),FALSE,J48)","v":false}]
[null,null,"3.2.1","Dairy Consumables","Y",null,null,"Chemicals, detergents used for washing, sterilizing, cleaning, fly control. Filter socks, strainers, vacuum pump oil, isolated purchases of cups, claws and bowls etc.",null,true,{"$f":"J49","v":true}]
[null,null,"3.2.2","Rubberware","Y",null,null,"Inflations, rubber tubes",null,true,true]
[null,3.3,"Other Shed Costs",null,"Y",null,null,null,null,true,{"$f":"J51","v":true}]
[]
["4.0"," Home Grown Feed Costs",null,null,null,null,null,"All costs associated with growing feed on land under control of the business",null,true,{"$f":"IF(OR(J54,J61,J67,J72,J76,J112),FALSE,J53)","v":false}]
[null,4.0999999999999996,"Fertiliser",null,"Y","Quantity",null,"All NPKS and trace element fertiliser products and compounds including blending, mixing, cartage, bin hire and spreading",null,true,{"$f":"IF(OR(J55:J60),FALSE,J54)","v":false}]
[null,null,"4.1.1","PKS","Y","Quantity",null,"All PKS and trace element fertiliser products and compounds including blending, mixing, cartage, bin hire and spreading",null,true,{"$f":"J55","v":true}]
[null,null,"4.1.2","Urea","Y","Quantity",null,"All urea including cartage, bin hire and spreading",null,true,true]
[null,null,"4.1.3","Nitrogen Blends","Y","Quantity",null,"All nitrogen blends including blending, mixing, cartage, bin hire and spreading",null,true,true]
[null,null,"4.1.4","Lime & Gypsum","Y","Quantity",null,"Lime & Gypsum including blending, mixing, cartage, bin hire and spreading",null,true,true]
[null,null,"4.1.5","Effluent Spreading/Disposal","Y",null,null,"Costs associated with spreading effluent ",null,true,true]
[null,null,"4.1.6","Other Fertiliser Costs","Y",null,null,"Other fertiliser products",null,true,true]
[null,4.2,"Irrigation",null,"D",null,null,"All costs associated with irrigation in the dairy business but not new structures used in new land forming and pasture establishment as these major expenses should be entered into CAPITAL EXPENSES. Maintenance of Irrigation structures and physical channel cleaning should be entered in OVERHEADS sub REPAIRS & MAINTENANCE sub IRRIGATION",null,true,{"$f":"IF(OR(J62:J66),FALSE,J61)","v":false}]
[null,null,"4.2.1","Water Authority Rates","N",null,null,"Water rates for supply and drainage relating to farm irrigation water",null,true,{"$f":"J62","v":true}]
[null,null,"4.2.2","TWE Purchases","D",null,null,"Purchase of temporary water transfers in addition to water right or allocation",null,true,true]
[null,null,"4.2.3","Pumping Costs  - Electricity","Y",null,null,"Electricity costs for pumping irrigation water",null,true,true]
[null,null,"4.2.4","Pumping Costs  - Diesel","Y",null,null,"Diesel costs for pumping irrigation water",null,true,true]
[null,null,"4.2.5","Other Irrigation Costs","Y",null,null,"Any other costs incurred to run the irrigation excluding Repairs and Maintenance",null,true,true]
[null,4.3,"Hay & Silage Making",null,"Y",null,null,"Costs for on-farm hay and silage making, including twine, plastic wrap and contractors",null,true,{"$f":"IF(OR(J68:J71),FALSE,J67)","v":false}]
[null,null,"4.3.1","Hay Making","Y",null,null,"Cutting, twine, net wrap, pressing, baling, hay inoculants, cartage on hay and freight on twine etc.",null,true,{"$f":"J68","v":true}]
[null,null,"4.3.2","Silage Making","Y",null,null,"Harvesting, transport, plastic wrap, pressing, baling, wrapping, chopping, covering, compacting contractors for silage, silage inoculants, cartage of silage purchases and freight on plastic covering etc",null,true,true]
[null,null,"4.3.3","Crop Harvesting","Y",null,null,"Harvesting and storage of crops including crop purchases and cartage and freight etc",null,true,true]
[null,null,"4.3.4","Other Hay & Silage Making Costs","Y",null,null,"Any other costs incurred in making hay and silage on farm",null,true,true]
[null,4.4000000000000004,"Pasture & Cropping",null,"Y",null,null,"Costs associated with pasture renovation and cropping such as seed, weed & pest and contractor costs. Not new land forming and the associated new pasture establishment as these major expenses should be entered  under CAPITAL EXPENSE sub DEVELOPMENT",null,true,{"$f":"IF(OR(J73:J75),FALSE,J72)","v":false}]
[null,null,"4.4.1","Seed","Y",null,null,"Seed purchases",null,true,{"$f":"J73","v":true}]
[null,null,"4.4.2","Weed & Pest Control","Y",null,null,"Chemicals and contractors for the control of weeds and pests in pastures, roadsides and channels.  Chemicals, baits, ammunition, contractors used to control vermin",null,true,true]
[null,null,"4.4.3","Other Pasture & Cropping Costs","Y",null,null,"Ploughing, ripping, discing, power harrowing, seedbed preparation, seed for crop and pasture sowing and pasture renovation, direct drilling contractor, oversowing and planting",null,true,true]
[null,4.5,"Fuel & Oil",null,"Y",null,null,"Fuel used for vehicles, equipment, motors used for feed production ",null,true,{"$f":"IF(OR(J77:J80),FALSE,J76)","v":false}]
[null,null,"4.5.1","Diesel","Y","Litres",null,"Diesel costs except those for irrigation",null,true,{"$f":"J77","v":true}]
[null,null,"4.5.2","Unleaded","Y",null,null,"Unleaded petrol",null,true,true]
[null,null,"4.5.3","Gas","Y",null,null,"Gas",null,true,true]
[null,null,"4.5.4","Oil/Grease","Y",null,null,"Oil, grease",null,true,true]
[]
["5.0"," Purchased Feed Costs",null,null,"Y",null,null,"All purchased feeds including cartage, feed additives and agistment",null,true,{"$f":"IF(OR(J83,J90,J97,J102,J107),FALSE,J82)","v":false}]
[null,5.0999999999999996,"Concentrates",null,"Y","Quantity",null,"Purchased concentrates (pellets, grain mixes etc)",null,true,{"$f":"IF(OR(J84:J89),FALSE,J83)","v":false}]
[null,null,"5.1.1","Concentrate 1","Y","Quantity",null,"Grain, grain mixes and pellets",null,true,{"$f":"J84","v":true}]
[null,null,"5.1.2","Concentrate 2","Y","Quantity",null,"Legumes and protein meals",null,true,true]
[null,null,"5.1.3","Concentrate 3","Y","Quantity",null,null,null,true,true]
[null,null,"5.1.4","Concentrate 4","Y","Quantity",null,null,null,true,true]
[null,null,"5.1.5","Concentrate 5","Y","Quantity",null,null,null,true,true]
[null,null,"5.1.6","Concentrate 6","Y","Quantity",null,null,null,true,true]
[null,5.2,"Purchased Fodder",null,"Y","Quantity",null,"Purchased fodder costs inluding hay and silage",null,true,{"$f":"IF(OR(J91:J96),FALSE,J90)","v":false}]
[null,null,"5.2.1","Purchased Fodder 1","Y","Quantity",null,"Hay purchases",null,true,{"$f":"J91","v":true}]
[null,null,"5.2.2","Purchased Fodder 2","Y","Quantity",null,"Silage Purchases",null,true,true]
[null,null,"5.2.3","Purchased Fodder 3","Y","Quantity",null,"Haylage Purchases",null,true,true]
[null,null,"5.2.4","Purchased Fodder 4","Y","Quantity",null,null,null,true,true]
[null,null,"5.2.5","Purchased Fodder 5","Y","Quantity",null,null,null,true,true]
[null,null,"5.2.6","Purchased Fodder 6","Y","Quantity",null,null,null,true,true]
[null,5.3,"ByProducts",null,"Y","Quantity",null,"Purchased byproducts",null,true,{"$f":"IF(OR(J98:J101),FALSE,J97)","v":false}]
[null,null,"5.3.1","ByProduct 1","Y","Quantity",null,"Brewers grain",null,true,{"$f":"J98","v":true}]
[null,null,"5.3.2","ByProduct 2","Y","Quantity",null,"Citrus Pulp",null,true,true]
[null,null,"5.3.3","ByProduct 3","Y","Quantity",null,"Other byproduct",null,true,true]
[null,null,"5.3.4","ByProduct 4","Y","Quantity",null,null,null,true,true]
[null,5.4,"Other purchased feeds",null,"Y",null,null,"Any other purchased feed costs",null,true,{"$f":"IF(OR(J103:J106),FALSE,J102)","v":false}]
[null,null,"5.4.1","Other purchased feed 1","Y",null,null,"Additives",null,true,{"$f":"J103","v":true}]
[null,null,"5.4.2","Other purchased feed 2","Y",null,null,null,null,true,true]
[null,null,"5.4.3","Other purchased feed 3","Y",null,null,null,null,true,true]
[null,null,"5.4.4","Other purchased feed 4","Y",null,null,null,null,true,true]
[null,5.5,"Agistment",null,"Y","Number",null,"Agistment and short term land leases (less than 12 months), contract rearing of all classes of stock after weaning, cartage to and from agistment",null,true,{"$f":"IF(OR(J108:J111),FALSE,J107)","v":false}]
[null,null,"5.5.1","Milker Agistment","Y","Number",null,"Agistment or the purchase of standing feed grazed by the milking herd including cartage to and from the agistment should all be entered in this category",null,true,{"$f":"J108","v":true}]
[null,null,"5.5.2","Dry Cow Agistment","Y","Number",null,"Agistment or the purchase of standing feed grazed by dry cows including cartage to and from the agistment should all be entered in this category",null,true,true]
[null,null,"5.5.3","Replacement Agistment","Y","Number",null,"Agistment, contract rearing, contract growing, weight gain agistment  or the purchase of standing feed grazed by the replacements including cartage to and from the agistment should all be entered in this category",null,true,true]
[null,null,"5.5.4","Other Agistment","Y","Number",null,"Agistment, contract rearing, contract growing, weight gain agistment  or the purchase of standing feed grazed by the other livestock including cartage to and from the agistment should all be entered in this category",null,true,true]
[null,"5.6","Other Feed Costs",null,"Y",null,null,"Includes any other feed costs that have not been included elsewhere here. These may include  the cost of washing out or altering grain contracts and cartage costs not already accounted for",null,true,{"$f":"J112","v":true}]
[]
["6.0","Employed Labour Cost",null,null,"D",null,null,"Permanent labour and casual labour. Note: Contractors and contracting should be entered under the category that relates to the work carried out",null,true,{"$f":"IF(OR(J115:J122),FALSE,J114)","v":false}]
[null,6.1,"Wages",null,"N",null,null,"Permanent farm employees either full-time or part-time and casual farm employees",null,true,{"$f":"J115","v":true}]
[null,6.2,"Sharefarmer",null,"D",null,null,"Share paid to sharefarmer",null,true,true]
[null,6.3,"Contract Labour/Relief Milker",null,"D",null,null,"Payments to contract or relief milkers",null,true,true]
[null,6.4,"Protective Clothing ",null,"Y",null,null,"Apron, gloves, Gum boots, waterproof clothes etc",null,true,true]
[null,6.5,"Staff Amenitities",null,"Y",null,null,"Includes things like tea and coffee and light meals provided to staff",null,true,true]
[null,6.6,"Training & Development",null,"D",null,null,"Fees for courses, seminars, workshops etc. that relate to the farm business (including travel, meals, accommodation, materials) for permanent and casual employees",null,true,true]
[null,6.7,"Superannuation",null,"N",null,null,"Superannuation contributions for permanent and casual employees",null,true,true]
[null,6.8,"Workcover",null,"Y",null,null,"Workcover for permanent and casual employees",null,true,true]
["7.0","Repairs & Maintenance",null,null,"Y",null,null,"Repairs and maintenance on farm improvements and plant and equipment this does not include capital improvements which should be entered under CAPITAL EXPENSES",null,true,{"$f":"IF(OR(J124:J131),FALSE,J123)","v":false}]
[null,7.1,"Repairs & Maintenance Buildings",null,"Y",null,null,"Maintenance of farm buildings and structures.  The fixtures that would be considered to be part of the farm when/if it is sold",null,true,{"$f":"J124","v":true}]
[null,7.2,"Repairs & Maintenance Fencing",null,"Y",null,null,"Fencing contractors, yards, gates, insulators, gate tapes, fence reels, posts, wire, yard mesh, hinges, gate chains etc",null,true,true]
[null,7.3,"Repairs & Maintenance Houses",null,"Y",null,null,"Repairs to farm houses",null,true,true]
[null,7.4,"Repairs & Maintenance Irrigation",null,"Y",null,null,"Maintenance of irrigation structures and channel cleaning. Note:Structures used in new landforming and pasture establishment should be entered under CAPITAL EXPENSE sub DEVELOPMENT.  ",null,true,true]
[null,7.5,"Repairs & Maintenance Dairy",null,"Y",null,null,"Vat repair, platform repair, sludge pump repair",null,true,true]
[null,7.6,"Repairs & Maintenance Plant & Equipment",null,"Y",null,null,"Repairs and maintenance to farm equipment, plant and  machinery ",null,true,true]
[null,7.7,"Repairs & Maintenance Water Supply",null,"Y",null,null,"Repairs and maintenance of water troughs, poly pipe, pipe and trough fittings, pressure pumps for stock water supply",null,true,true]
[null,7.8,"Repairs & Maintenance Tracks and Laneways",null,"Y",null,null,"Repairs and maintenance to tracks and laneways",null,true,true]
[null,7.9,"Repairs & Maintenance Replacement Tools",null,"Y",null,null,"Replacement tool purchases",null,true,true]
["8.0","Other Overheads",null,null,"D",null,null,"Other Overheads Incurred to run the farm business",null,true,{"$f":"IF(OR(J134,J153,J158),FALSE,J133)","v":false}]
[null,8.1,"Administration",null,"D",null,null,"Administration expenses related to the operation of the farm business including items such as accounting, consulting, phone and office expenses",null,true,{"$f":"IF(OR(J135:J148),FALSE,J134)","v":false}]
[null,null,"8.1.1","Accounting Fees","Y",null,null,"Professionals used for accounting advice in relation to the farm business",null,true,{"$f":"J135","v":true}]
[null,null,"8.1.2","Advertising","Y",null,null,"Advertisting expenses relating to sale of milk, livestock, feed or capital items",null,true,true]
[null,null,"8.1.3","Bank Fees","N",null,null,"Bank generated charges, account keeping fees, reference fee, stop cheque fee",null,true,true]
[null,null,"8.1.4","Borrowing Costs","N",null,null,"Costs related to borrowing funds for farm use – Fees to establish farm related loans",null,true,true]
[null,null,"8.1.5","Computer Expenses","Y",null,null,"Computer expenses, including anti-virus software",null,true,true]
[null,null,"8.1.6","Consultants","Y",null,null,"Professionals used for financial,business management and production advice in relation to the farm business",null,true,true]
[null,null,"8.1.7","Donations","N",null,null,"Donations",null,true,true]
[null,null,"8.1.8","Filing Fees","N",null,null,"Filing fees, including those paid to ASIC",null,true,true]
[null,null,"8.1.9","Internet Costs","Y",null,null,"Email and internet",null,true,true]
[null,null,"8.1.10","Legal Fees","Y",null,null,"Legal fees in relation to the farm business",null,true,true]
[null,null,"8.1.11","Light & Power","Y",null,null,"Light and power for the house and office",null,true,true]
[null,null,"8.1.12","Printing, Postage & Stationery ","Y",null,null,"Stationery, postage, printing, stamps, postal charges, post office box rental, envelopes, paper supplies, pens, pencils etc. for use in farm office",null,true,true]
[null,null,"8.1.13","Subscriptions & Journals","Y",null,null,"Farm Journals, Rural Newspapers and Magazines etc",null,true,true]
[null,null,"8.1.14","Telephone","Y",null,null,"Office, home and mobile phones",null,true,true]
[null,null,"8.1.15","Travel & Accomodation","Y",null,null,"Travel and accommodation expenses incurred for the farm business",null,true,true]
[null,8.1999999999999993,"Milk Selling Expenses",null,"D",null,null,"Milk Selling Expenses",null,true,{"$f":"IF(OR(J151:J154),FALSE,J150)","v":false}]
[null,null,"8.2.1","Milk Levies","N",null,null,"DA levies",null,true,{"$f":"J151","v":true}]
[null,null,"8.2.2","Milk Volume Charge","Y",null,null,"Volume charges, stop charges, collection charges",null,true,true]
[null,8.3000000000000007,"Motor Vehicle Expenses",null,"D",null,null,"Motor vehicle expenses",null,true,{"$f":"IF(OR(J154:J157),FALSE,J153)","v":false}]
[null,null,"8.3.1","Motor Vehicle Fuel & Oil","D",null,null,"Fuel and oil not directly related to the conservation or feeding of feed",null,true,{"$f":"J154","v":true}]
[null,null,"8.3.2","Motor Vehicle R&M Servicing","D",null,null,"Repairs and maintenance on vehicles",null,true,true]
[null,null,"8.3.3","Motor Vehicle Registrations","D",null,null,"Registrations on farm vehicles",null,true,true]
[null,null,"8.3.4","Motor Vehicle Insurance","D",null,null,"Vehicle Insurance",null,true,true]
[null,8.4,"Miscellaneous Overheads",null,"D",null,null,"Miscellaneous Overheads including items such as general freight, industry levies, livestock selling expenses and farm insurance",null,true,{"$f":"IF(OR(J159:J167),FALSE,J158)","v":false}]
[null,null,"8.4.1","Cleaning & Waste Disposal","Y",null,null,"Charges relating to rubbish removal and pickup",null,true,{"$f":"J159","v":true}]
[null,null,"8.4.2","Dog Keep","Y",null,null,"Food, drugs, veterinary attention, collars, chains for working dogs.",null,true,true]
[null,null,"8.4.3","Farm Insurance","Y",null,null,"Farm insurance package including stock, plant, fodder, buildings, sickness, accident and trauma insurance.  Portion of house insurance as determined by your accountant",null,true,true]
[null,null,"8.4.4","General Expenses (Misc.)","D",null,null,"General farm expenses that do not fit within another expense code",null,true,true]
[null,null,"8.4.5","General Freight & Cartage","Y",null,null,"General freight & cartage not including to and from agistment which should be entered under Agistment",null,true,true]
[null,null,"8.4.6","Hire of Plant & Equip","Y",null,null,"Hire of plant and equipment",null,true,true]
[null,null,"8.4.7","Industry Levies","D",null,null,"Other Industry Levies such as UDV and MLA levies but not DA levies",null,true,true]
[null,null,"8.4.8","Livestock Selling Expenses","D",null,null,"Government levies, Yard dues and Cartage",null,true,true]
[null,null,"8.4.9","Rates","N",null,null,"Shire rates and charges, domestic water rates where applicable. Note: Irrigation water rates are entered in FEED sub IRRIGATION sub WATER AUTHORITY RATES",null,true,true]
[null,null,"8.4.10","Registration & Licences","Y",null,null,"Registration and licences for farm vehicles and machinery",null,true,true]
[null,null,"8.4.11","Shelter Trees","Y",null,null,"Trees purchased for shelter on the farm",null,true,true]
[]
["9.0"," Finance Costs",null,null,"D",null,null,"Expenses relating to financing the operation of the business",null,true,{"$f":"IF(OR(J172,J176),FALSE,J171)","v":false}]
[null,9.1,"Interest",null,"N",null,null,"Note: Interest – separate sub-categories should be set up for each loan or hire purchase.  There should be a corresponding sub-category for the Principal portion for each loan or hire purchase under the CAPITAL EXPENSE category",null,true,{"$f":"IF(OR(J173:J175),FALSE,J172)","v":false}]
[null,null,"9.1.1","Interest on Loans","N",null,null,"Interest on major additions and/or alterations to the land, buildings, livestock, plant and equipment",null,true,{"$f":"J173","v":true}]
[null,null,"9.1.2","Interest on Overdraft","N",null,null,"Interest charged for overdraft on farm operating account, often shown as “debit interest” on bank statement and interest on any other bank accounts but not interest on loans as these are entered in their own category under INTEREST ON LOANS",null,true,true]
[null,null,"9.1.3","Other Interest Expense","N",null,null,"Include any other interest paid here",null,true,true]
[null,9.1999999999999993,"Leases Expense",null,"D",null,null,"Leases over 12 months on land, water, livestock, plant & equipment",null,true,{"$f":"IF(OR(J177:J179),FALSE,J176)","v":false}]
[null,null,"9.2.1","Lease Expense Plant & Equipment","D",null,null,"Leases on plant & equipment",null,true,{"$f":"J177","v":true}]
[null,null,"9.2.2","Lease Expense Livestock","D",null,null,"Leases on livestock",null,true,true]
[null,null,"9.2.3","Lease Expense Land & Water","D",null,null,"Leases on land and water",null,true,true]
[]
["10.0"," Capital Transactions",null,null,"D",null,null,"Capital costs on items that are part of the management and development of the farm business",null,true,{"$f":"IF(OR(J182,J186,J197,J201),FALSE,J181)","v":false}]
[null,10.1,"Livestock Purchases",null,"Y","Number",null,"Livestock purchases ",null,true,{"$f":"IF(OR(J183:J185),FALSE,J182)","v":false}]
[null,null,"10.1.1","Milker Purchases","Y","Number",null,"Cow purchases",null,true,{"$f":"J183","v":true}]
[null,null,"10.1.2","Replacement Purchases","Y","Number",null,"Replacement purchases",null,true,true]
[null,null,"10.1.3","Bulls/Other Purchases","Y","Number",null,"Bulls or other stock purchases",null,true,true]
[null,10.199999999999999,"Other Capital Purchases",null,"D",null,null,null,null,true,{"$f":"IF(OR(J187:J196),FALSE,J186)","v":false}]
[null,null,"10.2.1","Asset Improvements","Y",null,null,"Improvements: Major additions and/or alterations to the dairy building and dairy plant",null,true,{"$f":"J187","v":true}]
[null,null,"10.2.2","Equipment/Machinery Purchases","Y",null,null,"Plant, Equipment & Vehicles: Tractor, mower, slasher etc. for use on the farm. Milk vat purchase. Farm related vehicles\n",null,true,true]
[null,null,"10.2.3","Asset development","Y",null,null,"Development: Land forming, recycle systems, pasture establishment and the associated irrigation structures, pumps, motors etc.  Any major farm development or works",null,true,true]
[null,null,"10.2.4","Land Purchases","N",null,null,"Land: Land purchased for use by the farm business",null,true,true]
[null,null,"10.2.5","Permanent Water Purchases","N",null,null,"Water: HRWS, LRWS or bore water purchases",null,true,true]
[null,null,"10.2.6","Share Purchases","N",null,null,"Share Equity: Factory share purchases, usually taken directly from milk receipts",null,true,true]
[null,null,"10.2.7","Other Capital Purchase","Y",null,null,"Other capital purchases that relate to the dairy farm business",null,true,true]
[null,null,"10.2.8","Farm Management Deposits","N",null,null,"Cash amount despoited into FMDs",null,true,true]
[null,null,"10.2.9","Farm Management Deposits - Withdrawals","N",null,null,"FMDs that become available for use",null,true,true]
[null,null,"10.2.10","Capital Introduced","N",null,null,"Capital permanently introduced from non farm business activities",null,true,true]
[null,10.3,"Capital Sales",null,"D",null,null,"Sale of items that have a permanent impact on the balance sheet",null,true,{"$f":"IF(OR(J198:J200),FALSE,J197)","v":false}]
[null,null,"10.3.1","Land Sales","N",null,null,"Sale of land utilised in the dairy farm business",null,true,{"$f":"J198","v":true}]
[null,null,"10.3.2","Permanent Water Sales","N",null,null,"Sale of water utilised in the dairy farm business",null,true,true]
[null,null,"10.3.3","Equipment /Machinery Sales","Y",null,null,"Sale of plant and equipment used in the dairy farm business",null,true,true]
[null,10.4,"Loan Principal Repayments",null,"N",null,null,"Loan repayments. Note: Loan payments/Hire Purchases – if a loan or hire purchase exists on a capital expenditure item below, a separate sub-category should be set up for the Principal portion and defined as Principal or HP.  e.g. HP DAIRY PLANT or PRINCIPAL LAND.  There should be a corresponding sub-category for the Interest portion for each loan or hire purchase under the FINANCE sub INTEREST category.  If a loan, the Loan Funds Received should also similarly be entered in CAPITAL INCOME sub LOANS in a corresponding sub-category name",null,true,{"$f":"IF(OR(J202:J203),FALSE,J201)","v":false}]
[null,null,"10.4.1","Principal Payments  - Loans","N",null,null,"Principal repayments on loans",null,true,{"$f":"J202","v":true}]
[null,null,"10.4.2","Principal Payments - HP's or CM's","N",null,null,"Principal repayments on Hire Purchase or Chattel Mortgages",null,true,true]
[]
["11.0"," Non Farm Income",null,null,"N",null,null,null,null,true,{"$f":"IF(OR(J206:J209),FALSE,J205)","v":false}]
[null,11.1,"Non Farm Wages",null,"N",null,null,"Wages, salaries earned by family members working off-farm.",null,true,{"$f":"J206","v":true}]
[null,11.2,"Non Farm Rent",null,"N",null,null,"Rent received",null,true,true]
[null,11.3,"Funds Contributed",null,"N",null,null,"Funds contributed to the business",null,true,true]
[null,11.4,"Non Farm Dividends",null,"N",null,null,"Dividends from off farm investments",null,true,true]
[]
["12.0"," Non Farm Personal Expenses",null,null,"N",null,null,"Personal expenses that are not tax deductible.  ",null,true,{"$f":"IF(OR(J212,J219:J221),FALSE,J211)","v":false}]
[null,12.1,"Drawings 1",null,"N",null,null,null,null,true,{"$f":"IF(OR(J213:J216),FALSE,J212)","v":false}]
[null,null,"12.1.1","Drawings - Living","N",null,null,null,null,true,{"$f":"J213","v":true}]
[null,null,"12.1.2","Drawings - Education","N",null,null,null,null,true,true]
[null,null,"12.1.3","Drawings - Insurance","N",null,null,"Including Life and Income Protection Insurance",null,true,true]
[null,null,"12.1.4","Drawings - Medical","N",null,null,null,null,true,{"$f":"J216","v":true}]
[null,null,"12.1.5","Drawings - Income Tax Paid/Refunded","N",null,null,null,null,true,true]
[null,null,"12.1.6","Drawings - Superannuation Contributions (Partners)","N",null,null,null,null,true,true]
[null,12.2,"Drawings 2",null,"N",null,null,null,null,true,true]
[null,12.3,"Drawings 3",null,"N",null,null,null,null,true,true]
[null,12.4,"Other Non Farm Expenses",null,"N",null,null,null,null,true,true]
[]
["13.0"," Tax",null,null,"N",null,null,null,null,true,{"$f":"IF(OR(J224:J227),FALSE,J223)","v":false}]
[null,13.1,"GST",null,"N",null,null,"GST amounts",null,true,{"$f":"J224","v":true}]
[null,13.2,"PAYG Instalments",null,"N",null,null,"Pay as you go tax",null,true,true]
[null,13.3,"PAYG Withheld",null,"N",null,null,"Taxheld PAYG for permanent and casual employees",null,true,true]
[null,13.4,"Income Tax",null,"N",null,null,"End of year tax",null,true,true]

{"sheet":"Print","index":2,"n_rows":227,"n_cols":8,"rows_kept":227,"cut":false,"hidden":false,"merged":[]}
[{"$f":"CoA!A1","v":"Dairy standard chart of accounts"}]
[{"$f":"CoA!A2","v":"Version June 12 2020"}]
[null,null,null,null,null,{"$f":"CoA!F3","v":"Key Physical"}]
[null,null,null,null,{"$f":"CoA!E4","v":"GST"},{"$f":"CoA!F4","v":"Number"},null,{"$f":"CoA!H4","v":"Description"}]
[{"$f":"CoA!A5","v":"1.0"},{"$f":"CoA!B5","v":"Income"},null,null,null,null,null,{"$f":"CoA!H5","v":"All income associated with dairy farming activities"}]
[null,{"$f":"CoA!B6","v":1.1000000000000001},{"$f":"CoA!C6","v":"Milk Income"},null,{"$f":"CoA!E6","v":"Y"},{"$f":"CoA!F6","v":"Quantity"},null,{"$f":"CoA!H6","v":"Gross Milk Income – i.e Butterfat and Protein income, step-ups, retrospective payments and colostrums sales. Record other items on factory milk statement in appropriate income or expense categories or sub-categories not here under milk income"}]
[null,{"$f":"CoA!B7","v":1.2},{"$f":"CoA!C7","v":"Livestock Sales"},null,{"$f":"CoA!E7","v":"Y"},{"$f":"CoA!F7","v":"Number"},null,{"$f":"CoA!H7","v":"Sales of stock from normal herd management practices, not from one-off sales such as major reductions as these are considered as CAPITAL INCOME sub SALES-BREEDERS."}]
[null,null,{"$f":"CoA!C8","v":"1.2.1"},{"$f":"CoA!D8","v":"Calf Sales"},{"$f":"CoA!E8","v":"Y"},{"$f":"CoA!F8","v":"Number"},null,{"$f":"CoA!H8","v":"Bull calves, beef cross calves, heifer calves not kept for herd replacements"}]
[null,null,{"$f":"CoA!C9","v":"1.2.2"},{"$f":"CoA!D9","v":"Cull Sales"},{"$f":"CoA!E9","v":"Y"},{"$f":"CoA!F9","v":"Number"},null,{"$f":"CoA!H9","v":"Culled stock, chopper cows, heifers, bulls etc. culled and sold for slaughter"}]
[null,null,{"$f":"CoA!C10","v":"1.2.3"},{"$f":"CoA!D10","v":"Other Livestock Sales"},{"$f":"CoA!E10","v":"Y"},{"$f":"CoA!F10","v":"Number"},null,{"$f":"CoA!H10","v":"Beef cattle, horses, bulls, breeding stock e.g. bulls, cows, heifers if they are regularly sold to others for use for breeding, milking, sires not stock from a major reduction sale or dispersal sale as these sales would be under CAPITAL INCOME"}]
[null,{"$f":"CoA!B11","v":1.3},{"$f":"CoA!C11","v":"Feed Sales"},null,{"$f":"CoA!E11","v":"Y"},{"$f":"CoA!F11","v":"Quantity"},null,{"$f":"CoA!H11","v":"Sales of feed produced within the dairy business"}]
[null,null,{"$f":"CoA!C12","v":"1.3.1"},{"$f":"CoA!D12","v":"Hay Sales"},{"$f":"CoA!E12","v":"Y"},{"$f":"CoA!F12","v":"Quantity"},null,{"$f":"CoA!H12","v":"Income from hay sales"}]
[null,null,{"$f":"CoA!C13","v":"1.3.2"},{"$f":"CoA!D13","v":"Silage Sales"},{"$f":"CoA!E13","v":"Y"},{"$f":"CoA!F13","v":"Quantity"},null,{"$f":"CoA!H13","v":"Income from silage sales"}]
[null,null,{"$f":"CoA!C14","v":"1.3.3"},{"$f":"CoA!D14","v":"Other Feed Sales"},{"$f":"CoA!E14","v":"Y"},{"$f":"CoA!F14","v":"Quantity"},null,{"$f":"CoA!H14","v":"Income from other feed sales such as grain"}]
[null,{"$f":"CoA!B15","v":1.4},{"$f":"CoA!C15","v":"Water Sales"},null,{"$f":"CoA!E15","v":"Y"},{"$f":"CoA!F15","v":"ML"},null,{"$f":"CoA!H15","v":"Sales of water from normal water management practices, not from one-off sales such as major reductions as these are considered as CAPITAL INCOME"}]
[null,null,{"$f":"CoA!C16","v":"1.4.1"},{"$f":"CoA!D16","v":"Temporary Water Sales"},{"$f":"CoA!E16","v":"Y"},{"$f":"CoA!F16","v":"ML"},null,{"$f":"CoA!H16","v":"Sales of temporary water"}]
[null,null,{"$f":"CoA!C17","v":"1.4.3"},{"$f":"CoA!D17","v":"Other Water Sales"},{"$f":"CoA!E17","v":"Y"},{"$f":"CoA!F17","v":"ML"},null,{"$f":"CoA!H17","v":"Income from any other water sales"}]
[null,{"$f":"CoA!B18","v":1.5},{"$f":"CoA!C18","v":"Other Farm Income"},null,null,null,null,{"$f":"CoA!H18","v":"Various sources of farm income resulting from farm operations"}]
[null,null,{"$f":"CoA!C19","v":"1.5.1"},{"$f":"CoA!D19","v":"Interest Income"},{"$f":"CoA!E19","v":"N"},null,null,{"$f":"CoA!H19","v":"Interest received on farm operating bank accounts and short term deposits with bank accounts or factories and any other interest money received because of the operation of the farm business, not interest on off-farm or non-farm investments and personal bank account interest as these go in NON FARM INCOME"}]
[null,null,{"$f":"CoA!C20","v":"1.5.2"},{"$f":"CoA!D20","v":"Contracting Income"},{"$f":"CoA!E20","v":"Y"},null,null,{"$f":"CoA!H20","v":"Income earned off-farm using the business farm machinery, equipment e.g. hay mower, hay roller, hay/silage processing"}]
[null,null,{"$f":"CoA!C21","v":"1.5.3"},{"$f":"CoA!D21","v":"Milk Company Dividends"},{"$f":"CoA!E21","v":"D"},null,null,{"$f":"CoA!H21","v":"Factory, co-op dividends, not dividends from off farm or non-farm investments"}]
[null,null,{"$f":"CoA!C22","v":"1.5.4"},{"$f":"CoA!D22","v":"Incentives"},{"$f":"CoA!E22","v":"N"},null,null,{"$f":"CoA!H22","v":"Trade incentives, discounts on purchases, vat purchase incentives"}]
[null,null,{"$f":"CoA!C23","v":"1.5.5"},{"$f":"CoA!D23","v":"Lease Income"},{"$f":"CoA!E23","v":"Y"},null,null,{"$f":"CoA!H23","v":"Cows, farming land, machinery etc. that is leased out to others"}]
[null,null,{"$f":"CoA!C24","v":"1.5.6"},{"$f":"CoA!D24","v":"Rebates - Fuel"},{"$f":"CoA!E24","v":"D"},null,null,{"$f":"CoA!H24","v":"Fuel rebates"}]
[null,null,{"$f":"CoA!C25","v":"1.5.7"},{"$f":"CoA!D25","v":"Rebates - Fertiliser"},{"$f":"CoA!E25","v":"D"},null,null,{"$f":"CoA!H25","v":"Fertiliser Rebates"}]
[null,null,{"$f":"CoA!C26","v":"1.5.8"},{"$f":"CoA!D26","v":"Rebates  - Other"},{"$f":"CoA!E26","v":"D"},null,null,{"$f":"CoA!H26","v":"Other rebates, including Semen, Factory or Volume Charge rebates"}]
[null,null,{"$f":"CoA!C27","v":"1.5.9"},{"$f":"CoA!D27","v":"Government Payments"},{"$f":"CoA!E27","v":"N"},null,null,{"$f":"CoA!H27","v":"Government payments in the form of subsidies and support payments"}]
[null,null,{"$f":"CoA!C28","v":"1.5.10"},{"$f":"CoA!D28","v":"Insurance Recoveries"},{"$f":"CoA!E28","v":"D"},null,null,{"$f":"CoA!H28","v":"Farm insurance recoveries"}]
[null,null,{"$f":"CoA!C29","v":"1.5.11"},{"$f":"CoA!D29","v":"Other Farm Income"},{"$f":"CoA!E29","v":"D"},null,null,{"$f":"CoA!H29","v":"Any other farm income resulting from farm operations such as farm house rental"}]
[]
[{"$f":"CoA!A31","v":"2.0"},{"$f":"CoA!B31","v":"Herd Costs"},null,null,{"$f":"CoA!E31","v":"Y"},null,null,{"$f":"CoA!H31","v":"All expenses relating to maintaining herd quality and assisting herd management"}]
[null,{"$f":"CoA!B32","v":2.1},{"$f":"CoA!C32","v":"AI & Herd Test "},null,{"$f":"CoA!E32","v":"Y"},null,null,{"$f":"CoA!H32","v":"All Artificial Insemination and Herd Test expenses"}]
[null,null,{"$f":"CoA!C33","v":"2.1.1"},{"$f":"CoA!D33","v":"AI/Semen"},{"$f":"CoA!E33","v":"Y"},null,null,{"$f":"CoA!H33","v":"Artificial Insemination technician, semen, embryo, ET drugs, gloves, nitrogen for semen tank, vet services, fees and drugs associated with ET work, CIDR, PG and induction"}]
[null,null,{"$f":"CoA!C34","v":"2.1.2"},{"$f":"CoA!D34","v":"Herd Test"},{"$f":"CoA!E34","v":"Y"},null,null,{"$f":"CoA!H34","v":"Herd test charges"}]
[null,null,{"$f":"CoA!C35","v":"2.1.3"},{"$f":"CoA!D35","v":"Other Breeding Costs"},{"$f":"CoA!E35","v":"Y"},null,null,{"$f":"CoA!H35","v":"Tags for calves, heifers and cow identification, freeze branding of all classes of stock"}]
[null,{"$f":"CoA!B36","v":2.2000000000000002},{"$f":"CoA!C36","v":"Animal Health"},null,{"$f":"CoA!E36","v":"Y"},null,null,{"$f":"CoA!H36","v":"All Animal Health expenses including drugs and veterinary fees but excluding any AI expenses"}]
[null,null,{"$f":"CoA!C37","v":"2.2.1"},{"$f":"CoA!D37","v":"Drugs"},{"$f":"CoA!E37","v":"Y"},null,null,{"$f":"CoA!H37","v":"Drench, drench guns, lice and parasite treatment and prevention – minerals and vitamins injected to all classes of stock – vaccines, injections (usually preventative) drugs and other treatments not restricted to purchase from vets including teat dip"}]
[null,null,{"$f":"CoA!C38","v":"2.2.2"},{"$f":"CoA!D38","v":"Veterinary Fees"},{"$f":"CoA!E38","v":"Y"},null,null,{"$f":"CoA!H38","v":"Vet visits, operations, drugs restricted to purchase from a Veterinary Surgeon or requiring Veterinary sanction"}]
[null,{"$f":"CoA!B39","v":2.2999999999999998},{"$f":"CoA!C39","v":"Calf Rearing"},null,{"$f":"CoA!E39","v":"Y"},null,null,{"$f":"CoA!H39","v":"Any expenses incurred for feeding, treating and maintaining calves up to the time they are weaned"}]
[null,null,{"$f":"CoA!C40","v":"2.3.1"},{"$f":"CoA!D40","v":"Calf Feed"},{"$f":"CoA!E40","v":"Y"},null,null,{"$f":"CoA!H40","v":"Grain, pellets and growth promotants, for calves up to the time they are weaned"}]
[null,null,{"$f":"CoA!C41","v":"2.3.2"},{"$f":"CoA!D41","v":"Milk Powder"},{"$f":"CoA!E41","v":"Y"},null,null,{"$f":"CoA!H41","v":"Milk powder and milk additives for calves up to the time they are weaned"}]
[null,null,{"$f":"CoA!C42","v":"2.3.3"},{"$f":"CoA!D42","v":"Bedding"},{"$f":"CoA!E42","v":"Y"},null,null,{"$f":"CoA!H42","v":"Rice hulls or other bedding material"}]
[null,null,{"$f":"CoA!C43","v":"2.3.4"},{"$f":"CoA!D43","v":"Other Calf Rearing Costs"},{"$f":"CoA!E43","v":"Y"},null,null,{"$f":"CoA!H43","v":"Drenching and other calf shed treatments for calves up to the time they are weaned"}]
[null,{"$f":"CoA!B44","v":2.4},{"$f":"CoA!C44","v":"Other Herd Costs"},null,{"$f":"CoA!E44","v":"Y"},null,null,{"$f":"CoA!H44","v":"Short term lease of cows, heifers and bulls for periods of less than 12 months as these have a different tax implication to leases in excess of 12 months.  Registrations, transfers, classifications, photos, show entry fees"}]
[]
[{"$f":"CoA!A46","v":"3.0"},{"$f":"CoA!B46","v":"Shed Costs"},null,null,{"$f":"CoA!E46","v":"Y"},null,null,{"$f":"CoA!H46","v":"All expenses relating to milk harvesting"}]
[null,{"$f":"CoA!B47","v":3.1},{"$f":"CoA!C47","v":"Shed Power"},null,{"$f":"CoA!E47","v":"Y"},null,null,{"$f":"CoA!H47","v":"Electricity, gas fuel for heating, cooling lighting milking"}]
[null,{"$f":"CoA!B48","v":3.2},{"$f":"CoA!C48","v":"Dairy Supplies"},null,{"$f":"CoA!E48","v":"Y"},null,null,{"$f":"CoA!H48","v":"Chemicals, detergents used for washing, sterilizing, cleaning, fly control. Inflations, rubber tubes, filter socks, strainers, vacuum pump oil, isolated purchases of cups, claws and bowls etc."}]
[null,null,{"$f":"CoA!C49","v":"3.2.1"},{"$f":"CoA!D49","v":"Dairy Consumables"},{"$f":"CoA!E49","v":"Y"},null,null,{"$f":"CoA!H49","v":"Chemicals, detergents used for washing, sterilizing, cleaning, fly control. Filter socks, strainers, vacuum pump oil, isolated purchases of cups, claws and bowls etc."}]
[null,null,{"$f":"CoA!C50","v":"3.2.2"},{"$f":"CoA!D50","v":"Rubberware"},{"$f":"CoA!E50","v":"Y"},null,null,{"$f":"CoA!H50","v":"Inflations, rubber tubes"}]
[null,{"$f":"CoA!B51","v":3.3},{"$f":"CoA!C51","v":"Other Shed Costs"},null,{"$f":"CoA!E51","v":"Y"}]
[]
[{"$f":"CoA!A53","v":"4.0"},{"$f":"CoA!B53","v":" Home Grown Feed Costs"},null,null,null,null,null,{"$f":"CoA!H53","v":"All costs associated with growing feed on land under control of the business"}]
[null,{"$f":"CoA!B54","v":4.0999999999999996},{"$f":"CoA!C54","v":"Fertiliser"},null,{"$f":"CoA!E54","v":"Y"},{"$f":"CoA!F54","v":"Quantity"},null,{"$f":"CoA!H54","v":"All NPKS and trace element fertiliser products and compounds including blending, mixing, cartage, bin hire and spreading"}]
[null,null,{"$f":"CoA!C55","v":"4.1.1"},{"$f":"CoA!D55","v":"PKS"},{"$f":"CoA!E55","v":"Y"},{"$f":"CoA!F55","v":"Quantity"},null,{"$f":"CoA!H55","v":"All PKS and trace element fertiliser products and compounds including blending, mixing, cartage, bin hire and spreading"}]
[null,null,{"$f":"CoA!C56","v":"4.1.2"},{"$f":"CoA!D56","v":"Urea"},{"$f":"CoA!E56","v":"Y"},{"$f":"CoA!F56","v":"Quantity"},null,{"$f":"CoA!H56","v":"All urea including cartage, bin hire and spreading"}]
[null,null,{"$f":"CoA!C57","v":"4.1.3"},{"$f":"CoA!D57","v":"Nitrogen Blends"},{"$f":"CoA!E57","v":"Y"},{"$f":"CoA!F57","v":"Quantity"},null,{"$f":"CoA!H57","v":"All nitrogen blends including blending, mixing, cartage, bin hire and spreading"}]
[null,null,{"$f":"CoA!C58","v":"4.1.4"},{"$f":"CoA!D58","v":"Lime & Gypsum"},{"$f":"CoA!E58","v":"Y"},{"$f":"CoA!F58","v":"Quantity"},null,{"$f":"CoA!H58","v":"Lime & Gypsum including blending, mixing, cartage, bin hire and spreading"}]
[null,null,{"$f":"CoA!C59","v":"4.1.5"},{"$f":"CoA!D59","v":"Effluent Spreading/Disposal"},{"$f":"CoA!E59","v":"Y"},null,null,{"$f":"CoA!H59","v":"Costs associated with spreading effluent "}]
[null,null,{"$f":"CoA!C60","v":"4.1.6"},{"$f":"CoA!D60","v":"Other Fertiliser Costs"},{"$f":"CoA!E60","v":"Y"},null,null,{"$f":"CoA!H60","v":"Other fertiliser products"}]
[null,{"$f":"CoA!B61","v":4.2},{"$f":"CoA!C61","v":"Irrigation"},null,null,null,null,{"$f":"CoA!H61","v":"All costs associated with irrigation in the dairy business but not new structures used in new land forming and pasture establishment as these major expenses should be entered into CAPITAL EXPENSES. Maintenance of Irrigation structures and physical channel cleaning should be entered in OVERHEADS sub REPAIRS & MAINTENANCE sub IRRIGATION"}]
[null,null,{"$f":"CoA!C62","v":"4.2.1"},{"$f":"CoA!D62","v":"Water Authority Rates"},{"$f":"CoA!E62","v":"N"},null,null,{"$f":"CoA!H62","v":"Water rates for supply and drainage relating to farm irrigation water"}]
[null,null,{"$f":"CoA!C63","v":"4.2.2"},{"$f":"CoA!D63","v":"TWE Purchases"},{"$f":"CoA!E63","v":"D"},null,null,{"$f":"CoA!H63","v":"Purchase of temporary water transfers in addition to water right or allocation"}]
[null,null,{"$f":"CoA!C64","v":"4.2.3"},{"$f":"CoA!D64","v":"Pumping Costs  - Electricity"},{"$f":"CoA!E64","v":"Y"},null,null,{"$f":"CoA!H64","v":"Electricity costs for pumping irrigation water"}]
[null,null,{"$f":"CoA!C65","v":"4.2.4"},{"$f":"CoA!D65","v":"Pumping Costs  - Diesel"},{"$f":"CoA!E65","v":"Y"},null,null,{"$f":"CoA!H65","v":"Diesel costs for pumping irrigation water"}]
[null,null,{"$f":"CoA!C66","v":"4.2.5"},{"$f":"CoA!D66","v":"Other Irrigation Costs"},{"$f":"CoA!E66","v":"Y"},null,null,{"$f":"CoA!H66","v":"Any other costs incurred to run the irrigation excluding Repairs and Maintenance"}]
[null,{"$f":"CoA!B67","v":4.3},{"$f":"CoA!C67","v":"Hay & Silage Making"},null,{"$f":"CoA!E67","v":"Y"},null,null,{"$f":"CoA!H67","v":"Costs for on-farm hay and silage making, including twine, plastic wrap and contractors"}]
[null,null,{"$f":"CoA!C68","v":"4.3.1"},{"$f":"CoA!D68","v":"Hay Making"},{"$f":"CoA!E68","v":"Y"},null,null,{"$f":"CoA!H68","v":"Cutting, twine, net wrap, pressing, baling, hay inoculants, cartage on hay and freight on twine etc."}]
[null,null,{"$f":"CoA!C69","v":"4.3.2"},{"$f":"CoA!D69","v":"Silage Making"},{"$f":"CoA!E69","v":"Y"},null,null,{"$f":"CoA!H69","v":"Harvesting, transport, plastic wrap, pressing, baling, wrapping, chopping, covering, compacting contractors for silage, silage inoculants, cartage of silage purchases and freight on plastic covering etc"}]
[null,null,{"$f":"CoA!C70","v":"4.3.3"},{"$f":"CoA!D70","v":"Crop Harvesting"},{"$f":"CoA!E70","v":"Y"},null,null,{"$f":"CoA!H70","v":"Harvesting and storage of crops including crop purchases and cartage and freight etc"}]
[null,null,{"$f":"CoA!C71","v":"4.3.4"},{"$f":"CoA!D71","v":"Other Hay & Silage Making Costs"},{"$f":"CoA!E71","v":"Y"},null,null,{"$f":"CoA!H71","v":"Any other costs incurred in making hay and silage on farm"}]
[null,{"$f":"CoA!B72","v":4.4000000000000004},{"$f":"CoA!C72","v":"Pasture & Cropping"},null,{"$f":"CoA!E72","v":"Y"},null,null,{"$f":"CoA!H72","v":"Costs associated with pasture renovation and cropping such as seed, weed & pest and contractor costs. Not new land forming and the associated new pasture establishment as these major expenses should be entered  under CAPITAL EXPENSE sub DEVELOPMENT"}]
[null,null,{"$f":"CoA!C73","v":"4.4.1"},{"$f":"CoA!D73","v":"Seed"},{"$f":"CoA!E73","v":"Y"},null,null,{"$f":"CoA!H73","v":"Seed purchases"}]
[null,null,{"$f":"CoA!C74","v":"4.4.2"},{"$f":"CoA!D74","v":"Weed & Pest Control"},{"$f":"CoA!E74","v":"Y"},null,null,{"$f":"CoA!H74","v":"Chemicals and contractors for the control of weeds and pests in pastures, roadsides and channels.  Chemicals, baits, ammunition, contractors used to control vermin"}]
[null,null,{"$f":"CoA!C75","v":"4.4.3"},{"$f":"CoA!D75","v":"Other Pasture & Cropping Costs"},{"$f":"CoA!E75","v":"Y"},null,null,{"$f":"CoA!H75","v":"Ploughing, ripping, discing, power harrowing, seedbed preparation, seed for crop and pasture sowing and pasture renovation, direct drilling contractor, oversowing and planting"}]
[null,{"$f":"CoA!B76","v":4.5},{"$f":"CoA!C76","v":"Fuel & Oil"},null,{"$f":"CoA!E76","v":"Y"},null,null,{"$f":"CoA!H76","v":"Fuel used for vehicles, equipment, motors used for feed production "}]
[null,null,{"$f":"CoA!C77","v":"4.5.1"},{"$f":"CoA!D77","v":"Diesel"},{"$f":"CoA!E77","v":"Y"},{"$f":"CoA!F77","v":"Litres"},null,{"$f":"CoA!H77","v":"Diesel costs except those for irrigation"}]
[null,null,{"$f":"CoA!C78","v":"4.5.2"},{"$f":"CoA!D78","v":"Unleaded"},{"$f":"CoA!E78","v":"Y"},null,null,{"$f":"CoA!H78","v":"Unleaded petrol"}]
[null,null,{"$f":"CoA!C79","v":"4.5.3"},{"$f":"CoA!D79","v":"Gas"},{"$f":"CoA!E79","v":"Y"},null,null,{"$f":"CoA!H79","v":"Gas"}]
[null,null,{"$f":"CoA!C80","v":"4.5.4"},{"$f":"CoA!D80","v":"Oil/Grease"},{"$f":"CoA!E80","v":"Y"},null,null,{"$f":"CoA!H80","v":"Oil, grease"}]
[]
[{"$f":"CoA!A82","v":"5.0"},{"$f":"CoA!B82","v":" Purchased Feed Costs"},null,null,{"$f":"CoA!E82","v":"Y"},null,null,{"$f":"CoA!H82","v":"All purchased feeds including cartage, feed additives and agistment"}]
[null,{"$f":"CoA!B83","v":5.0999999999999996},{"$f":"CoA!C83","v":"Concentrates"},null,{"$f":"CoA!E83","v":"Y"},{"$f":"CoA!F83","v":"Quantity"},null,{"$f":"CoA!H83","v":"Purchased concentrates (pellets, grain mixes etc)"}]
[null,null,{"$f":"CoA!C84","v":"5.1.1"},{"$f":"CoA!D84","v":"Concentrate 1"},{"$f":"CoA!E84","v":"Y"},{"$f":"CoA!F84","v":"Quantity"},null,{"$f":"CoA!H84","v":"Grain, grain mixes and pellets"}]
[null,null,{"$f":"CoA!C85","v":"5.1.2"},{"$f":"CoA!D85","v":"Concentrate 2"},{"$f":"CoA!E85","v":"Y"},{"$f":"CoA!F85","v":"Quantity"},null,{"$f":"CoA!H85","v":"Legumes and protein meals"}]
[null,null,{"$f":"CoA!C86","v":"5.1.3"},{"$f":"CoA!D86","v":"Concentrate 3"},{"$f":"CoA!E86","v":"Y"},{"$f":"CoA!F86","v":"Quantity"}]
[null,null,{"$f":"CoA!C87","v":"5.1.4"},{"$f":"CoA!D87","v":"Concentrate 4"},{"$f":"CoA!E87","v":"Y"},{"$f":"CoA!F87","v":"Quantity"}]
[null,null,{"$f":"CoA!C88","v":"5.1.5"},{"$f":"CoA!D88","v":"Concentrate 5"},{"$f":"CoA!E88","v":"Y"},{"$f":"CoA!F88","v":"Quantity"}]
[null,null,{"$f":"CoA!C89","v":"5.1.6"},{"$f":"CoA!D89","v":"Concentrate 6"},{"$f":"CoA!E89","v":"Y"},{"$f":"CoA!F89","v":"Quantity"}]
[null,{"$f":"CoA!B90","v":5.2},{"$f":"CoA!C90","v":"Purchased Fodder"},null,{"$f":"CoA!E90","v":"Y"},{"$f":"CoA!F90","v":"Quantity"},null,{"$f":"CoA!H90","v":"Purchased fodder costs inluding hay and silage"}]
[null,null,{"$f":"CoA!C91","v":"5.2.1"},{"$f":"CoA!D91","v":"Purchased Fodder 1"},{"$f":"CoA!E91","v":"Y"},{"$f":"CoA!F91","v":"Quantity"},null,{"$f":"CoA!H91","v":"Hay purchases"}]
[null,null,{"$f":"CoA!C92","v":"5.2.2"},{"$f":"CoA!D92","v":"Purchased Fodder 2"},{"$f":"CoA!E92","v":"Y"},{"$f":"CoA!F92","v":"Quantity"},null,{"$f":"CoA!H92","v":"Silage Purchases"}]
[null,null,{"$f":"CoA!C93","v":"5.2.3"},{"$f":"CoA!D93","v":"Purchased Fodder 3"},{"$f":"CoA!E93","v":"Y"},{"$f":"CoA!F93","v":"Quantity"},null,{"$f":"CoA!H93","v":"Haylage Purchases"}]
[null,null,{"$f":"CoA!C94","v":"5.2.4"},{"$f":"CoA!D94","v":"Purchased Fodder 4"},{"$f":"CoA!E94","v":"Y"},{"$f":"CoA!F94","v":"Quantity"}]
[null,null,{"$f":"CoA!C95","v":"5.2.5"},{"$f":"CoA!D95","v":"Purchased Fodder 5"},{"$f":"CoA!E95","v":"Y"},{"$f":"CoA!F95","v":"Quantity"}]
[null,null,{"$f":"CoA!C96","v":"5.2.6"},{"$f":"CoA!D96","v":"Purchased Fodder 6"},{"$f":"CoA!E96","v":"Y"},{"$f":"CoA!F96","v":"Quantity"}]
[null,{"$f":"CoA!B97","v":5.3},{"$f":"CoA!C97","v":"ByProducts"},null,{"$f":"CoA!E97","v":"Y"},{"$f":"CoA!F97","v":"Quantity"},null,{"$f":"CoA!H97","v":"Purchased byproducts"}]
[null,null,{"$f":"CoA!C98","v":"5.3.1"},{"$f":"CoA!D98","v":"ByProduct 1"},{"$f":"CoA!E98","v":"Y"},{"$f":"CoA!F98","v":"Quantity"},null,{"$f":"CoA!H98","v":"Brewers grain"}]
[null,null,{"$f":"CoA!C99","v":"5.3.2"},{"$f":"CoA!D99","v":"ByProduct 2"},{"$f":"CoA!E99","v":"Y"},{"$f":"CoA!F99","v":"Quantity"},null,{"$f":"CoA!H99","v":"Citrus Pulp"}]
[null,null,{"$f":"CoA!C100","v":"5.3.3"},{"$f":"CoA!D100","v":"ByProduct 3"},{"$f":"CoA!E100","v":"Y"},{"$f":"CoA!F100","v":"Quantity"},null,{"$f":"CoA!H100","v":"Other byproduct"}]
[null,null,{"$f":"CoA!C101","v":"5.3.4"},{"$f":"CoA!D101","v":"ByProduct 4"},{"$f":"CoA!E101","v":"Y"},{"$f":"CoA!F101","v":"Quantity"}]
[null,{"$f":"CoA!B102","v":5.4},{"$f":"CoA!C102","v":"Other purchased feeds"},null,{"$f":"CoA!E102","v":"Y"},null,null,{"$f":"CoA!H102","v":"Any other purchased feed costs"}]
[null,null,{"$f":"CoA!C103","v":"5.4.1"},{"$f":"CoA!D103","v":"Other purchased feed 1"},{"$f":"CoA!E103","v":"Y"},null,null,{"$f":"CoA!H103","v":"Additives"}]
[null,null,{"$f":"CoA!C104","v":"5.4.2"},{"$f":"CoA!D104","v":"Other purchased feed 2"},{"$f":"CoA!E104","v":"Y"}]
[null,null,{"$f":"CoA!C105","v":"5.4.3"},{"$f":"CoA!D105","v":"Other purchased feed 3"},{"$f":"CoA!E105","v":"Y"}]
[null,null,{"$f":"CoA!C106","v":"5.4.4"},{"$f":"CoA!D106","v":"Other purchased feed 4"},{"$f":"CoA!E106","v":"Y"}]
[null,{"$f":"CoA!B107","v":5.5},{"$f":"CoA!C107","v":"Agistment"},null,{"$f":"CoA!E107","v":"Y"},{"$f":"CoA!F107","v":"Number"},null,{"$f":"CoA!H107","v":"Agistment and short term land leases (less than 12 months), contract rearing of all classes of stock after weaning, cartage to and from agistment"}]
[null,null,{"$f":"CoA!C108","v":"5.5.1"},{"$f":"CoA!D108","v":"Milker Agistment"},{"$f":"CoA!E108","v":"Y"},{"$f":"CoA!F108","v":"Number"},null,{"$f":"CoA!H108","v":"Agistment or the purchase of standing feed grazed by the milking herd including cartage to and from the agistment should all be entered in this category"}]
[null,null,{"$f":"CoA!C109","v":"5.5.2"},{"$f":"CoA!D109","v":"Dry Cow Agistment"},{"$f":"CoA!E109","v":"Y"},{"$f":"CoA!F109","v":"Number"},null,{"$f":"CoA!H109","v":"Agistment or the purchase of standing feed grazed by dry cows including cartage to and from the agistment should all be entered in this category"}]
[null,null,{"$f":"CoA!C110","v":"5.5.3"},{"$f":"CoA!D110","v":"Replacement Agistment"},{"$f":"CoA!E110","v":"Y"},{"$f":"CoA!F110","v":"Number"},null,{"$f":"CoA!H110","v":"Agistment, contract rearing, contract growing, weight gain agistment  or the purchase of standing feed grazed by the replacements including cartage to and from the agistment should all be entered in this category"}]
[null,null,{"$f":"CoA!C111","v":"5.5.4"},{"$f":"CoA!D111","v":"Other Agistment"},{"$f":"CoA!E111","v":"Y"},{"$f":"CoA!F111","v":"Number"},null,{"$f":"CoA!H111","v":"Agistment, contract rearing, contract growing, weight gain agistment  or the purchase of standing feed grazed by the other livestock including cartage to and from the agistment should all be entered in this category"}]
[null,{"$f":"CoA!B112","v":"5.6"},{"$f":"CoA!C112","v":"Other Feed Costs"},null,{"$f":"CoA!E112","v":"Y"},null,null,{"$f":"CoA!H112","v":"Includes any other feed costs that have not been included elsewhere here. These may include  the cost of washing out or altering grain contracts and cartage costs not already accounted for"}]
[]
[{"$f":"CoA!A114","v":"6.0"},{"$f":"CoA!B114","v":"Employed Labour Cost"},null,null,null,null,null,{"$f":"CoA!H114","v":"Permanent labour and casual labour. Note: Contractors and contracting should be entered under the category that relates to the work carried out"}]
[null,{"$f":"CoA!B115","v":6.1},{"$f":"CoA!C115","v":"Wages"},null,{"$f":"CoA!E115","v":"N"},null,null,{"$f":"CoA!H115","v":"Permanent farm employees either full-time or part-time and casual farm employees"}]
[null,{"$f":"CoA!B116","v":6.2},{"$f":"CoA!C116","v":"Sharefarmer"},null,{"$f":"CoA!E116","v":"D"},null,null,{"$f":"CoA!H116","v":"Share paid to sharefarmer"}]
[null,{"$f":"CoA!B117","v":6.3},{"$f":"CoA!C117","v":"Contract Labour/Relief Milker"},null,{"$f":"CoA!E117","v":"D"},null,null,{"$f":"CoA!H117","v":"Payments to contract or relief milkers"}]
[null,{"$f":"CoA!B118","v":6.4},{"$f":"CoA!C118","v":"Protective Clothing "},null,{"$f":"CoA!E118","v":"Y"},null,null,{"$f":"CoA!H118","v":"Apron, gloves, Gum boots, waterproof clothes etc"}]
[null,{"$f":"CoA!B119","v":6.5},{"$f":"CoA!C119","v":"Staff Amenitities"},null,{"$f":"CoA!E119","v":"Y"},null,null,{"$f":"CoA!H119","v":"Includes things like tea and coffee and light meals provided to staff"}]
[null,{"$f":"CoA!B120","v":6.6},{"$f":"CoA!C120","v":"Training & Development"},null,{"$f":"CoA!E120","v":"D"},null,null,{"$f":"CoA!H120","v":"Fees for courses, seminars, workshops etc. that relate to the farm business (including travel, meals, accommodation, materials) for permanent and casual employees"}]
[null,{"$f":"CoA!B121","v":6.7},{"$f":"CoA!C121","v":"Superannuation"},null,{"$f":"CoA!E121","v":"N"},null,null,{"$f":"CoA!H121","v":"Superannuation contributions for permanent and casual employees"}]
[null,{"$f":"CoA!B122","v":6.8},{"$f":"CoA!C122","v":"Workcover"},null,{"$f":"CoA!E122","v":"Y"},null,null,{"$f":"CoA!H122","v":"Workcover for permanent and casual employees"}]
[{"$f":"CoA!A123","v":"7.0"},{"$f":"CoA!B123","v":"Repairs & Maintenance"},null,null,{"$f":"CoA!E123","v":"Y"},null,null,{"$f":"CoA!H123","v":"Repairs and maintenance on farm improvements and plant and equipment this does not include capital improvements which should be entered under CAPITAL EXPENSES"}]
[null,{"$f":"CoA!B124","v":7.1},{"$f":"CoA!C124","v":"Repairs & Maintenance Buildings"},null,{"$f":"CoA!E124","v":"Y"},null,null,{"$f":"CoA!H124","v":"Maintenance of farm buildings and structures.  The fixtures that would be considered to be part of the farm when/if it is sold"}]
[null,{"$f":"CoA!B125","v":7.2},{"$f":"CoA!C125","v":"Repairs & Maintenance Fencing"},null,{"$f":"CoA!E125","v":"Y"},null,null,{"$f":"CoA!H125","v":"Fencing contractors, yards, gates, insulators, gate tapes, fence reels, posts, wire, yard mesh, hinges, gate chains etc"}]
[null,{"$f":"CoA!B126","v":7.3},{"$f":"CoA!C126","v":"Repairs & Maintenance Houses"},null,{"$f":"CoA!E126","v":"Y"},null,null,{"$f":"CoA!H126","v":"Repairs to farm houses"}]
[null,{"$f":"CoA!B127","v":7.4},{"$f":"CoA!C127","v":"Repairs & Maintenance Irrigation"},null,{"$f":"CoA!E127","v":"Y"},null,null,{"$f":"CoA!H127","v":"Maintenance of irrigation structures and channel cleaning. Note:Structures used in new landforming and pasture establishment should be entered under CAPITAL EXPENSE sub DEVELOPMENT.  "}]
[null,{"$f":"CoA!B128","v":7.5},{"$f":"CoA!C128","v":"Repairs & Maintenance Dairy"},null,{"$f":"CoA!E128","v":"Y"},null,null,{"$f":"CoA!H128","v":"Vat repair, platform repair, sludge pump repair"}]
[null,{"$f":"CoA!B129","v":7.6},{"$f":"CoA!C129","v":"Repairs & Maintenance Plant & Equipment"},null,{"$f":"CoA!E129","v":"Y"},null,null,{"$f":"CoA!H129","v":"Repairs and maintenance to farm equipment, plant and  machinery "}]
[null,{"$f":"CoA!B130","v":7.7},{"$f":"CoA!C130","v":"Repairs & Maintenance Water Supply"},null,{"$f":"CoA!E130","v":"Y"},null,null,{"$f":"CoA!H130","v":"Repairs and maintenance of water troughs, poly pipe, pipe and trough fittings, pressure pumps for stock water supply"}]
[null,{"$f":"CoA!B131","v":7.8},{"$f":"CoA!C131","v":"Repairs & Maintenance Tracks and Laneways"},null,{"$f":"CoA!E131","v":"Y"},null,null,{"$f":"CoA!H131","v":"Repairs and maintenance to tracks and laneways"}]
[null,{"$f":"CoA!B132","v":7.9},{"$f":"CoA!C132","v":"Repairs & Maintenance Replacement Tools"},null,{"$f":"CoA!E132","v":"Y"},null,null,{"$f":"CoA!H132","v":"Replacement tool purchases"}]
[{"$f":"CoA!A133","v":"8.0"},{"$f":"CoA!B133","v":"Other Overheads"},null,null,null,null,null,{"$f":"CoA!H133","v":"Other Overheads Incurred to run the farm business"}]
[null,{"$f":"CoA!B134","v":8.1},{"$f":"CoA!C134","v":"Administration"},null,null,null,null,{"$f":"CoA!H134","v":"Administration expenses related to the operation of the farm business including items such as accounting, consulting, phone and office expenses"}]
[null,null,{"$f":"CoA!C135","v":"8.1.1"},{"$f":"CoA!D135","v":"Accounting Fees"},{"$f":"CoA!E135","v":"Y"},null,null,{"$f":"CoA!H135","v":"Professionals used for accounting advice in relation to the farm business"}]
[null,null,{"$f":"CoA!C136","v":"8.1.2"},{"$f":"CoA!D136","v":"Advertising"},{"$f":"CoA!E136","v":"Y"},null,null,{"$f":"CoA!H136","v":"Advertisting expenses relating to sale of milk, livestock, feed or capital items"}]
[null,null,{"$f":"CoA!C137","v":"8.1.3"},{"$f":"CoA!D137","v":"Bank Fees"},{"$f":"CoA!E137","v":"N"},null,null,{"$f":"CoA!H137","v":"Bank generated charges, account keeping fees, reference fee, stop cheque fee"}]
[null,null,{"$f":"CoA!C138","v":"8.1.4"},{"$f":"CoA!D138","v":"Borrowing Costs"},{"$f":"CoA!E138","v":"N"},null,null,{"$f":"CoA!H138","v":"Costs related to borrowing funds for farm use – Fees to establish farm related loans"}]
[null,null,{"$f":"CoA!C139","v":"8.1.5"},{"$f":"CoA!D139","v":"Computer Expenses"},{"$f":"CoA!E139","v":"Y"},null,null,{"$f":"CoA!H139","v":"Computer expenses, including anti-virus software"}]
[null,null,{"$f":"CoA!C140","v":"8.1.6"},{"$f":"CoA!D140","v":"Consultants"},{"$f":"CoA!E140","v":"Y"},null,null,{"$f":"CoA!H140","v":"Professionals used for financial,business management and production advice in relation to the farm business"}]
[null,null,{"$f":"CoA!C141","v":"8.1.7"},{"$f":"CoA!D141","v":"Donations"},{"$f":"CoA!E141","v":"N"},null,null,{"$f":"CoA!H141","v":"Donations"}]
[null,null,{"$f":"CoA!C142","v":"8.1.8"},{"$f":"CoA!D142","v":"Filing Fees"},{"$f":"CoA!E142","v":"N"},null,null,{"$f":"CoA!H142","v":"Filing fees, including those paid to ASIC"}]
[null,null,{"$f":"CoA!C143","v":"8.1.9"},{"$f":"CoA!D143","v":"Internet Costs"},{"$f":"CoA!E143","v":"Y"},null,null,{"$f":"CoA!H143","v":"Email and internet"}]
[null,null,{"$f":"CoA!C144","v":"8.1.10"},{"$f":"CoA!D144","v":"Legal Fees"},{"$f":"CoA!E144","v":"Y"},null,null,{"$f":"CoA!H144","v":"Legal fees in relation to the farm business"}]
[null,null,{"$f":"CoA!C145","v":"8.1.11"},{"$f":"CoA!D145","v":"Light & Power"},{"$f":"CoA!E145","v":"Y"},null,null,{"$f":"CoA!H145","v":"Light and power for the house and office"}]
[null,null,{"$f":"CoA!C146","v":"8.1.12"},{"$f":"CoA!D146","v":"Printing, Postage & Stationery "},{"$f":"CoA!E146","v":"Y"},null,null,{"$f":"CoA!H146","v":"Stationery, postage, printing, stamps, postal charges, post office box rental, envelopes, paper supplies, pens, pencils etc. for use in farm office"}]
[null,null,{"$f":"CoA!C147","v":"8.1.13"},{"$f":"CoA!D147","v":"Subscriptions & Journals"},{"$f":"CoA!E147","v":"Y"},null,null,{"$f":"CoA!H147","v":"Farm Journals, Rural Newspapers and Magazines etc"}]
[null,null,{"$f":"CoA!C148","v":"8.1.14"},{"$f":"CoA!D148","v":"Telephone"},{"$f":"CoA!E148","v":"Y"},null,null,{"$f":"CoA!H148","v":"Office, home and mobile phones"}]
[null,null,{"$f":"CoA!C149","v":"8.1.15"},{"$f":"CoA!D149","v":"Travel & Accomodation"},{"$f":"CoA!E149","v":"Y"},null,null,{"$f":"CoA!H149","v":"Travel and accommodation expenses incurred for the farm business"}]
[null,{"$f":"CoA!B150","v":8.1999999999999993},{"$f":"CoA!C150","v":"Milk Selling Expenses"},null,null,null,null,{"$f":"CoA!H150","v":"Milk Selling Expenses"}]
[null,null,{"$f":"CoA!C151","v":"8.2.1"},{"$f":"CoA!D151","v":"Milk Levies"},{"$f":"CoA!E151","v":"N"},null,null,{"$f":"CoA!H151","v":"DA levies"}]
[null,null,{"$f":"CoA!C152","v":"8.2.2"},{"$f":"CoA!D152","v":"Milk Volume Charge"},{"$f":"CoA!E152","v":"Y"},null,null,{"$f":"CoA!H152","v":"Volume charges, stop charges, collection charges"}]
[null,{"$f":"CoA!B153","v":8.3000000000000007},{"$f":"CoA!C153","v":"Motor Vehicle Expenses"},null,{"$f":"CoA!E153","v":"D"},null,null,{"$f":"CoA!H153","v":"Motor vehicle expenses"}]
[null,null,{"$f":"CoA!C154","v":"8.3.1"},{"$f":"CoA!D154","v":"Motor Vehicle Fuel & Oil"},{"$f":"CoA!E154","v":"D"},null,null,{"$f":"CoA!H154","v":"Fuel and oil not directly related to the conservation or feeding of feed"}]
[null,null,{"$f":"CoA!C155","v":"8.3.2"},{"$f":"CoA!D155","v":"Motor Vehicle R&M Servicing"},{"$f":"CoA!E155","v":"D"},null,null,{"$f":"CoA!H155","v":"Repairs and maintenance on vehicles"}]
[null,null,{"$f":"CoA!C156","v":"8.3.3"},{"$f":"CoA!D156","v":"Motor Vehicle Registrations"},{"$f":"CoA!E156","v":"D"},null,null,{"$f":"CoA!H156","v":"Registrations on farm vehicles"}]
[null,null,{"$f":"CoA!C157","v":"8.3.4"},{"$f":"CoA!D157","v":"Motor Vehicle Insurance"},{"$f":"CoA!E157","v":"D"},null,null,{"$f":"CoA!H157","v":"Vehicle Insurance"}]
[null,{"$f":"CoA!B158","v":8.4},{"$f":"CoA!C158","v":"Miscellaneous Overheads"},null,null,null,null,{"$f":"CoA!H158","v":"Miscellaneous Overheads including items such as general freight, industry levies, livestock selling expenses and farm insurance"}]
[null,null,{"$f":"CoA!C159","v":"8.4.1"},{"$f":"CoA!D159","v":"Cleaning & Waste Disposal"},{"$f":"CoA!E159","v":"Y"},null,null,{"$f":"CoA!H159","v":"Charges relating to rubbish removal and pickup"}]
[null,null,{"$f":"CoA!C160","v":"8.4.2"},{"$f":"CoA!D160","v":"Dog Keep"},{"$f":"CoA!E160","v":"Y"},null,null,{"$f":"CoA!H160","v":"Food, drugs, veterinary attention, collars, chains for working dogs."}]
[null,null,{"$f":"CoA!C161","v":"8.4.3"},{"$f":"CoA!D161","v":"Farm Insurance"},{"$f":"CoA!E161","v":"Y"},null,null,{"$f":"CoA!H161","v":"Farm insurance package including stock, plant, fodder, buildings, sickness, accident and trauma insurance.  Portion of house insurance as determined by your accountant"}]
[null,null,{"$f":"CoA!C162","v":"8.4.4"},{"$f":"CoA!D162","v":"General Expenses (Misc.)"},{"$f":"CoA!E162","v":"D"},null,null,{"$f":"CoA!H162","v":"General farm expenses that do not fit within another expense code"}]
[null,null,{"$f":"CoA!C163","v":"8.4.5"},{"$f":"CoA!D163","v":"General Freight & Cartage"},{"$f":"CoA!E163","v":"Y"},null,null,{"$f":"CoA!H163","v":"General freight & cartage not including to and from agistment which should be entered under Agistment"}]
[null,null,{"$f":"CoA!C164","v":"8.4.6"},{"$f":"CoA!D164","v":"Hire of Plant & Equip"},{"$f":"CoA!E164","v":"Y"},null,null,{"$f":"CoA!H164","v":"Hire of plant and equipment"}]
[null,null,{"$f":"CoA!C165","v":"8.4.7"},{"$f":"CoA!D165","v":"Industry Levies"},{"$f":"CoA!E165","v":"D"},null,null,{"$f":"CoA!H165","v":"Other Industry Levies such as UDV and MLA levies but not DA levies"}]
[null,null,{"$f":"CoA!C166","v":"8.4.8"},{"$f":"CoA!D166","v":"Livestock Selling Expenses"},{"$f":"CoA!E166","v":"D"},null,null,{"$f":"CoA!H166","v":"Government levies, Yard dues and Cartage"}]
[null,null,{"$f":"CoA!C167","v":"8.4.9"},{"$f":"CoA!D167","v":"Rates"},{"$f":"CoA!E167","v":"N"},null,null,{"$f":"CoA!H167","v":"Shire rates and charges, domestic water rates where applicable. Note: Irrigation water rates are entered in FEED sub IRRIGATION sub WATER AUTHORITY RATES"}]
[null,null,{"$f":"CoA!C168","v":"8.4.10"},{"$f":"CoA!D168","v":"Registration & Licences"},{"$f":"CoA!E168","v":"Y"},null,null,{"$f":"CoA!H168","v":"Registration and licences for farm vehicles and machinery"}]
[null,null,{"$f":"CoA!C169","v":"8.4.11"},{"$f":"CoA!D169","v":"Shelter Trees"},{"$f":"CoA!E169","v":"Y"},null,null,{"$f":"CoA!H169","v":"Trees purchased for shelter on the farm"}]
[]
[{"$f":"CoA!A171","v":"9.0"},{"$f":"CoA!B171","v":" Finance Costs"},null,null,null,null,null,{"$f":"CoA!H171","v":"Expenses relating to financing the operation of the business"}]
[null,{"$f":"CoA!B172","v":9.1},{"$f":"CoA!C172","v":"Interest"},null,{"$f":"CoA!E172","v":"N"},null,null,{"$f":"CoA!H172","v":"Note: Interest – separate sub-categories should be set up for each loan or hire purchase.  There should be a corresponding sub-category for the Principal portion for each loan or hire purchase under the CAPITAL EXPENSE category"}]
[null,null,{"$f":"CoA!C173","v":"9.1.1"},{"$f":"CoA!D173","v":"Interest on Loans"},{"$f":"CoA!E173","v":"N"},null,null,{"$f":"CoA!H173","v":"Interest on major additions and/or alterations to the land, buildings, livestock, plant and equipment"}]
[null,null,{"$f":"CoA!C174","v":"9.1.2"},{"$f":"CoA!D174","v":"Interest on Overdraft"},{"$f":"CoA!E174","v":"N"},null,null,{"$f":"CoA!H174","v":"Interest charged for overdraft on farm operating account, often shown as “debit interest” on bank statement and interest on any other bank accounts but not interest on loans as these are entered in their own category under INTEREST ON LOANS"}]
[null,null,{"$f":"CoA!C175","v":"9.1.3"},{"$f":"CoA!D175","v":"Other Interest Expense"},{"$f":"CoA!E175","v":"N"},null,null,{"$f":"CoA!H175","v":"Include any other interest paid here"}]
[null,{"$f":"CoA!B176","v":9.1999999999999993},{"$f":"CoA!C176","v":"Leases Expense"},null,{"$f":"CoA!E176","v":"D"},null,null,{"$f":"CoA!H176","v":"Leases over 12 months on land, water, livestock, plant & equipment"}]
[null,null,{"$f":"CoA!C177","v":"9.2.1"},{"$f":"CoA!D177","v":"Lease Expense Plant & Equipment"},{"$f":"CoA!E177","v":"D"},null,null,{"$f":"CoA!H177","v":"Leases on plant & equipment"}]
[null,null,{"$f":"CoA!C178","v":"9.2.2"},{"$f":"CoA!D178","v":"Lease Expense Livestock"},{"$f":"CoA!E178","v":"D"},null,null,{"$f":"CoA!H178","v":"Leases on livestock"}]
[null,null,{"$f":"CoA!C179","v":"9.2.3"},{"$f":"CoA!D179","v":"Lease Expense Land & Water"},{"$f":"CoA!E179","v":"D"},null,null,{"$f":"CoA!H179","v":"Leases on land and water"}]
[]
[{"$f":"CoA!A181","v":"10.0"},{"$f":"CoA!B181","v":" Capital Transactions"},null,null,null,null,null,{"$f":"CoA!H181","v":"Capital costs on items that are part of the management and development of the farm business"}]
[null,{"$f":"CoA!B182","v":10.1},{"$f":"CoA!C182","v":"Livestock Purchases"},null,{"$f":"CoA!E182","v":"Y"},{"$f":"CoA!F182","v":"Number"},null,{"$f":"CoA!H182","v":"Livestock purchases "}]
[null,null,{"$f":"CoA!C183","v":"10.1.1"},{"$f":"CoA!D183","v":"Milker Purchases"},{"$f":"CoA!E183","v":"Y"},{"$f":"CoA!F183","v":"Number"},null,{"$f":"CoA!H183","v":"Cow purchases"}]
[null,null,{"$f":"CoA!C184","v":"10.1.2"},{"$f":"CoA!D184","v":"Replacement Purchases"},{"$f":"CoA!E184","v":"Y"},{"$f":"CoA!F184","v":"Number"},null,{"$f":"CoA!H184","v":"Replacement purchases"}]
[null,null,{"$f":"CoA!C185","v":"10.1.3"},{"$f":"CoA!D185","v":"Bulls/Other Purchases"},{"$f":"CoA!E185","v":"Y"},{"$f":"CoA!F185","v":"Number"},null,{"$f":"CoA!H185","v":"Bulls or other stock purchases"}]
[null,{"$f":"CoA!B186","v":10.199999999999999},{"$f":"CoA!C186","v":"Other Capital Purchases"}]
[null,null,{"$f":"CoA!C187","v":"10.2.1"},{"$f":"CoA!D187","v":"Asset Improvements"},{"$f":"CoA!E187","v":"Y"},null,null,{"$f":"CoA!H187","v":"Improvements: Major additions and/or alterations to the dairy building and dairy plant"}]
[null,null,{"$f":"CoA!C188","v":"10.2.2"},{"$f":"CoA!D188","v":"Equipment/Machinery Purchases"},{"$f":"CoA!E188","v":"Y"},null,null,{"$f":"CoA!H188","v":"Plant, Equipment & Vehicles: Tractor, mower, slasher etc. for use on the farm. Milk vat purchase. Farm related vehicles\n"}]
[null,null,{"$f":"CoA!C189","v":"10.2.3"},{"$f":"CoA!D189","v":"Asset development"},{"$f":"CoA!E189","v":"Y"},null,null,{"$f":"CoA!H189","v":"Development: Land forming, recycle systems, pasture establishment and the associated irrigation structures, pumps, motors etc.  Any major farm development or works"}]
[null,null,{"$f":"CoA!C190","v":"10.2.4"},{"$f":"CoA!D190","v":"Land Purchases"},{"$f":"CoA!E190","v":"N"},null,null,{"$f":"CoA!H190","v":"Land: Land purchased for use by the farm business"}]
[null,null,{"$f":"CoA!C191","v":"10.2.5"},{"$f":"CoA!D191","v":"Permanent Water Purchases"},{"$f":"CoA!E191","v":"N"},null,null,{"$f":"CoA!H191","v":"Water: HRWS, LRWS or bore water purchases"}]
[null,null,{"$f":"CoA!C192","v":"10.2.6"},{"$f":"CoA!D192","v":"Share Purchases"},{"$f":"CoA!E192","v":"N"},null,null,{"$f":"CoA!H192","v":"Share Equity: Factory share purchases, usually taken directly from milk receipts"}]
[null,null,{"$f":"CoA!C193","v":"10.2.7"},{"$f":"CoA!D193","v":"Other Capital Purchase"},{"$f":"CoA!E193","v":"Y"},null,null,{"$f":"CoA!H193","v":"Other capital purchases that relate to the dairy farm business"}]
[null,null,{"$f":"CoA!C194","v":"10.2.8"},{"$f":"CoA!D194","v":"Farm Management Deposits"},{"$f":"CoA!E194","v":"N"},null,null,{"$f":"CoA!H194","v":"Cash amount despoited into FMDs"}]
[null,null,{"$f":"CoA!C195","v":"10.2.9"},{"$f":"CoA!D195","v":"Farm Management Deposits - Withdrawals"},{"$f":"CoA!E195","v":"N"},null,null,{"$f":"CoA!H195","v":"FMDs that become available for use"}]
[null,null,{"$f":"CoA!C196","v":"10.2.10"},{"$f":"CoA!D196","v":"Capital Introduced"},{"$f":"CoA!E196","v":"N"},null,null,{"$f":"CoA!H196","v":"Capital permanently introduced from non farm business activities"}]
[null,{"$f":"CoA!B197","v":10.3},{"$f":"CoA!C197","v":"Capital Sales"},null,null,null,null,{"$f":"CoA!H197","v":"Sale of items that have a permanent impact on the balance sheet"}]
[null,null,{"$f":"CoA!C198","v":"10.3.1"},{"$f":"CoA!D198","v":"Land Sales"},{"$f":"CoA!E198","v":"N"},null,null,{"$f":"CoA!H198","v":"Sale of land utilised in the dairy farm business"}]
[null,null,{"$f":"CoA!C199","v":"10.3.2"},{"$f":"CoA!D199","v":"Permanent Water Sales"},{"$f":"CoA!E199","v":"N"},null,null,{"$f":"CoA!H199","v":"Sale of water utilised in the dairy farm business"}]
[null,null,{"$f":"CoA!C200","v":"10.3.3"},{"$f":"CoA!D200","v":"Equipment /Machinery Sales"},{"$f":"CoA!E200","v":"Y"},null,null,{"$f":"CoA!H200","v":"Sale of plant and equipment used in the dairy farm business"}]
[null,{"$f":"CoA!B201","v":10.4},{"$f":"CoA!C201","v":"Loan Principal Repayments"},null,{"$f":"CoA!E201","v":"N"},null,null,{"$f":"CoA!H201","v":"Loan repayments. Note: Loan payments/Hire Purchases – if a loan or hire purchase exists on a capital expenditure item below, a separate sub-category should be set up for the Principal portion and defined as Principal or HP.  e.g. HP DAIRY PLANT or PRINCIPAL LAND.  There should be a corresponding sub-category for the Interest portion for each loan or hire purchase under the FINANCE sub INTEREST category.  If a loan, the Loan Funds Received should also similarly be entered in CAPITAL INCOME sub LOANS in a corresponding sub-category name"}]
[null,null,{"$f":"CoA!C202","v":"10.4.1"},{"$f":"CoA!D202","v":"Principal Payments  - Loans"},{"$f":"CoA!E202","v":"N"},null,null,{"$f":"CoA!H202","v":"Principal repayments on loans"}]
[null,null,{"$f":"CoA!C203","v":"10.4.2"},{"$f":"CoA!D203","v":"Principal Payments - HP's or CM's"},{"$f":"CoA!E203","v":"N"},null,null,{"$f":"CoA!H203","v":"Principal repayments on Hire Purchase or Chattel Mortgages"}]
[]
[{"$f":"CoA!A205","v":"11.0"},{"$f":"CoA!B205","v":" Non Farm Income"},null,null,{"$f":"CoA!E205","v":"N"}]
[null,{"$f":"CoA!B206","v":11.1},{"$f":"CoA!C206","v":"Non Farm Wages"},null,{"$f":"CoA!E206","v":"N"},null,null,{"$f":"CoA!H206","v":"Wages, salaries earned by family members working off-farm."}]
[null,{"$f":"CoA!B207","v":11.2},{"$f":"CoA!C207","v":"Non Farm Rent"},null,{"$f":"CoA!E207","v":"N"},null,null,{"$f":"CoA!H207","v":"Rent received"}]
[null,{"$f":"CoA!B208","v":11.3},{"$f":"CoA!C208","v":"Funds Contributed"},null,{"$f":"CoA!E208","v":"N"},null,null,{"$f":"CoA!H208","v":"Funds contributed to the business"}]
[null,{"$f":"CoA!B209","v":11.4},{"$f":"CoA!C209","v":"Non Farm Dividends"},null,{"$f":"CoA!E209","v":"N"},null,null,{"$f":"CoA!H209","v":"Dividends from off farm investments"}]
[]
[{"$f":"CoA!A211","v":"12.0"},{"$f":"CoA!B211","v":" Non Farm Personal Expenses"},null,null,{"$f":"CoA!E211","v":"N"},null,null,{"$f":"CoA!H211","v":"Personal expenses that are not tax deductible.  "}]
[null,{"$f":"CoA!B212","v":12.1},{"$f":"CoA!C212","v":"Drawings 1"},null,{"$f":"CoA!E212","v":"N"}]
[null,null,{"$f":"CoA!C213","v":"12.1.1"},{"$f":"CoA!D213","v":"Drawings - Living"},{"$f":"CoA!E213","v":"N"}]
[null,null,{"$f":"CoA!C214","v":"12.1.2"},{"$f":"CoA!D214","v":"Drawings - Education"},{"$f":"CoA!E214","v":"N"}]
[null,null,{"$f":"CoA!C215","v":"12.1.3"},{"$f":"CoA!D215","v":"Drawings - Insurance"},{"$f":"CoA!E215","v":"N"},null,null,{"$f":"CoA!H215","v":"Including Life and Income Protection Insurance"}]
[null,null,{"$f":"CoA!C216","v":"12.1.4"},{"$f":"CoA!D216","v":"Drawings - Medical"},{"$f":"CoA!E216","v":"N"}]
[null,null,{"$f":"CoA!C217","v":"12.1.5"},{"$f":"CoA!D217","v":"Drawings - Income Tax Paid/Refunded"},{"$f":"CoA!E217","v":"N"}]
[null,null,{"$f":"CoA!C218","v":"12.1.6"},{"$f":"CoA!D218","v":"Drawings - Superannuation Contributions (Partners)"},{"$f":"CoA!E218","v":"N"}]
[null,{"$f":"CoA!B219","v":12.2},{"$f":"CoA!C219","v":"Drawings 2"},null,{"$f":"CoA!E219","v":"N"}]
[null,{"$f":"CoA!B220","v":12.3},{"$f":"CoA!C220","v":"Drawings 3"},null,{"$f":"CoA!E220","v":"N"}]
[null,{"$f":"CoA!B221","v":12.4},{"$f":"CoA!C221","v":"Other Non Farm Expenses"},null,{"$f":"CoA!E221","v":"N"}]
[]
[{"$f":"CoA!A223","v":"13.0"},{"$f":"CoA!B223","v":" Tax"},null,null,{"$f":"CoA!E223","v":"N"}]
[null,{"$f":"CoA!B224","v":13.1},{"$f":"CoA!C224","v":"GST"},null,{"$f":"CoA!E224","v":"N"},null,null,{"$f":"CoA!H224","v":"GST amounts"}]
[null,{"$f":"CoA!B225","v":13.2},{"$f":"CoA!C225","v":"PAYG Instalments"},null,{"$f":"CoA!E225","v":"N"},null,null,{"$f":"CoA!H225","v":"Pay as you go tax"}]
[null,{"$f":"CoA!B226","v":13.3},{"$f":"CoA!C226","v":"PAYG Withheld"},null,{"$f":"CoA!E226","v":"N"},null,null,{"$f":"CoA!H226","v":"Taxheld PAYG for permanent and casual employees"}]
[null,{"$f":"CoA!B227","v":13.4},{"$f":"CoA!C227","v":"Income Tax"},null,{"$f":"CoA!E227","v":"N"},null,null,{"$f":"CoA!H227","v":"End of year tax"}]

{"sheet":"Working","index":3,"n_rows":227,"n_cols":15,"rows_kept":227,"cut":false,"hidden":true,"merged":[]}
["Working sheet - please do not alter anything here"]
[]
["Gotos",2,null,null,null,null,null,"Store 1",null,"Store 2",null,"Store 3",null,"Defaults"]
["Goto section…",null,null,null,null,null,null,"Heights","Widths","Heights","Widths","Heights","Widths","Heights","Widths"]
["Income",null,null,null,null,null,"Number",216,11,216,11,216,11,216,11]
["Herd Costs",null,null,null,null,null,null,24,4.29,24,4.29,24,4.29,24,4.29]
["Shed Costs",null,null,null,null,null,null,15.5,5.43,15.5,5.43,15.5,5.43,15.5,5.43]
["Home Grown Feed Costs",null,null,null,null,null,null,15.5,6.57,15.5,6.57,15.5,6.57,15.5,6.57]
["Purchased Feed Costs",null,null,null,null,null,null,15.5,36,15.5,36,15.5,36,15.5,36]
["Employed Labour Costs",null,null,null,null,null,null,15.5,8.43,15.5,8.43,15.5,8.43,15.5,8.43]
["Repairs and Maintenance",null,null,null,null,null,null,28,10.71,28,10.71,28,10.71,28,10.71]
["Other Overheads",null,null,null,null,null,null,15.5,11,15.5,11,15.5,11,15.5,11]
["Finance costs",null,null,null,null,null,null,15.5,149.86000000000001,15.5,149.86000000000001,15.5,149.86000000000001,15.5,149.86000000000001]
["Capital Transactions",null,null,null,null,null,null,15.5,9.43,15.5,9.43,15.5,9.43,15.5,9.43]
["Non Farm Income",null,null,null,null,null,null,28,0,28,0,28,0,28,0]
["Non Farm Operating Expenses",null,null,null,null,null,null,15.5,0,15.5,0,15.5,0,15.5,0]
["Tax",null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,28,null,28,null,28,null,28]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15,null,15,null,15,null,15]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,42,null,42,null,42,null,42]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]
[null,null,null,null,null,null,null,15.5,null,15.5,null,15.5,null,15.5]