Online accountant for regional and remote Australia
Farm, mine, station or small town: you don’t need an accountant down the road. Top Accountants is a CPA-qualified Registered Tax Agent in Docklands, Melbourne, working with regional and remote clients by phone, email and secure upload.
- Registered Tax Agent 25377345
- Registered ASIC Agent 38112
- CPA qualified
- Certified Xero, MYOB & QuickBooks Advisors
- 15+ years’ experience
Farmers and primary producers
Income averaging. Primary producers’ income can swing from drought to bumper year. The ATO’s income averaging rules even out tax over a maximum of five years, so you don’t pay more over time than someone on a steady income. The ATO calculates it automatically and shows it on your notice of assessment. Non-primary production income under $5,000 is included in full, between $5,000 and $10,000 a reduced amount is included, and $10,000 or more is excluded. You can choose to withdraw for 10 income years, but that choice can’t be revoked.
Farm management deposits (FMDs). FMDs let individual primary producers deposit income in good years and claim a deduction in the year of deposit, then include it as income when it’s withdrawn. To be eligible you must be an individual (including a partner or trust beneficiary) carrying on a primary production business in Australia, with no more than $100,000 of taxable non-primary production income in that year. Each deposit must be at least $1,000, total FMDs can’t exceed $800,000, and the deduction can’t exceed your taxable primary production income. Money withdrawn within 12 months isn’t deductible, unless an exception applies such as severe rainfall deficiency or natural disaster assistance. Companies can’t hold FMDs.
We keep primary production and other income separate in your books so both concessions work, and plan FMD deposits before 30 June.
FIFO and mining workers
The zone tax offset depends on your usual place of residence, not where the mine is. The ATO is explicit: if you fly in and fly out and your home is outside a zone, you’re not eligible. If your home is in a zone (for example Darwin, which is Zone A), you may be.
Common claims for mine workers include protective clothing and boots, renewing tickets and licences you need for your current job, and union fees. Travel between home and a site you fly or drive to under your roster is generally private. See our mining and FIFO deduction guide.
Tradies and owner-drivers in regional areas
Employees using their own car for work travel (not home to a regular workplace) can use the cents per kilometre method: 88 cents per kilometre for 2025–26, up to 5,000 work kilometres per car. Beyond that, a logbook usually gives a better result.
If you run a business with aggregated turnover under $10 million, the $20,000 instant asset write-off is permanent from 1 July 2026. It applies per asset, so a ute fit-out and a trailer can each qualify if each costs less than $20,000. See our tradies guide.
Small towns and isolated areas
The ATO divides remote Australia into Zone A and Zone B, with “special areas” that are more than 250 km by road from the nearest town of 2,500 or more people. For 2025–26 the base offset is $338 in Zone A, $57 in Zone B and $1,173 in special areas, plus more if you maintain dependants. You generally need to have lived there for 183 days or more in the income year. Victoria and the ACT have no zone locations.
Small-town businesses also deal with state rules, such as Victoria’s 1.2125% regional payroll tax rate and Queensland’s 1% regional discount for eligible employers.
How remote service works
- Phone or video call at a time that suits you, 9am–5pm Monday to Sunday (Melbourne time)
- Documents by our secure upload page or email; photos of receipts are fine
- Low bandwidth? We can work by phone and email, and send documents to sign electronically
- We link to your ATO records as your registered agent, so we can see what the ATO already has
- Fixed-fee quote before we start, and BAS and tax returns lodged electronically
Frequently asked questions
Can I use a Melbourne accountant if I live on a farm in another state?
Yes. Tax and BAS are federal, and we lodge electronically for clients in every state and territory. State matters like payroll tax are handled with the relevant state revenue office online.
Who can make a farm management deposit?
Individuals carrying on a primary production business in Australia, including partners and trust beneficiaries, with taxable non-primary production income of $100,000 or less in the year of the deposit. Companies can’t.
Do I have to apply for income averaging?
No. The ATO applies it automatically to eligible primary producers and shows it on your notice of assessment. You can opt out for 10 years, but the choice is irrevocable.
Can a FIFO worker claim the zone tax offset?
Only if your usual place of residence is in a zone. Working at a remote mine while living in a city outside the zones doesn’t qualify.
What if my internet is unreliable?
We can work by phone and email, accept photos of documents, and send short electronic signing links that work on mobile data.
Sources
ATO: income averaging · ATO: farm management deposits · ATO: zone tax offset · ATO: Australian zone list · ATO: cents per kilometre method · ATO: instant asset write-off · SRO Victoria: regional employers · QRO: regional discount. General information only, checked 23 October 2026. Rules change, so confirm with the relevant agency or ask us about your situation.
Talk to a Registered Tax Agent
Free 15-minute call, then a written fixed-fee quote within 1 business day. Online, Australia-wide.