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Yeah, but a lot of farms already have them. Same as the utes above. It's the new stuff that would be impacted by 'proper' taxing so it doesn't impact any of these.
Isn't fuel a tax writeoff for farmers already? Why have a separate tax break on the vehicle?
Also, if they did still want the tax break, it's easy to categorise 'flat bed work truck' vs. Chelsea Tractor and tax accordingly.
Tractors are not as functional as you'd (generalised you) like them to be. And they're crazy expensive, both to own and maintain.