’

is a bonus. This is a specialist area of expertise and quite complicated.

However, the returns are now very tangible and worthwhile in an environment almost requiring a ‘Licence to Farm’ given the range of recent regulatory requirements — ETS, farm environmental management plans and Health and Safety.

For any further information please contact the team at Crowe Horwath on 06 858 5540.

■ This information is general in nature and readers should seek specialist advice before making financial decisions.