Mycoplasma bovis: the bill proposes tax relief for some dairy and beef cattle farmers that receive compensation for stock culled as part of the plan to eradicate Mycoplasma bovis. Dairy and beef cattle farmers with breeding stock valued under a cost scheme that have derived unexpected taxable income as a result of those stock being culled will be allowed to evenly spread that income forward over six years. This spread will neutralise the tax implications that would otherwise arise from the culling and replacement of that stock. This amendment supports a core principle of the Biosecurity Act 1993 that no person should be better or worse off because of the Crown's use of its powers under that Act to eradicate an organism. The bill proposes the amendment will apply retrospectively from the 2017-18 income year, as the first culls began in 2017.