In the 2011-12 Budget released on 10 May 2011, the Government announced that it would allow primary producers affected by natural disasters to access their farm management deposits within 12 months of making a deposit while retaining concessional tax treatment under the scheme. A Regulation Impact Statement was required to inform the decision but was not prepared. Consequently, the Office of Best Practice Regulation has assessed the proposal as being non-compliant with the Australian Government’s best practice regulation requirements. A post-implementation review for this measure will be required within one to two years of its implementation.