IT IS a very busy time of year but fortunately for Harry, Ted and Midge have gone west for Midge's niece's wedding.
Harry has been busy preparing for scanning and weed spraying and keeping the sheep in paddocks he needs eaten out.
He is pleased he still runs a few cows because he is using them to clean up paddocks he sacrificed last spring.
With the late rain, some paddocks got away and there is too much dry standing feed.
Sheep would eat it but it is easier to get it properly grazed with cattle. A single electric poly wire is all it takes to contain them.
While some of Harry's neighbours who autumn calve have been hand feeding, Harry - a long-time spring calvary - rarely has to hand feed before July.
He reckons he could spin the tucker out even further if he moved the wire each day but once a week does a good job.
According to Harry, cows are like kids who pick through the biscuit jar taking the chocolate and creamy varieties and leaving the plain ones.
Mob stocking or electric strips are really useful to make sure that stock eat all of the tucker you want them to and none of the plants you don't want them to.
In spite of all the work in the paddock, Harry has made time to visit the accountant next week.
With high sheep prices and a good balance of stock and crop, the farm will make a good profit this financial year and Harry wants to make sure the profit isn't too good.
One of the good attributes Harry inherited from Ted is the attitude to tax.
"Tax is a percentage on the winnings," was Ted's mantra when he managed the farm and Harry's is the same.
So next week he will sit down with his wife, Sally, and the accountant and look at the most likely profit for this financial year.
Then, if the profit is large enough, they will look at areas of expenditure where they can claim a deduction if the money is spent before the end of June.
He won't be thinking about any capital items but he will look at discretionary maintenance, topdressing, pasture renovation Farm Management Deposits and any other item which is useful.
The important principle is that Harry's decisions will be made on the basis that the expenditure is a good investment, not just because they will reduce the tax bill.
That is a secondary benefit.
The business is in a strong position and has cash to spend.
Whatever Harry decides to do, upon his return Ted will either say that he has spent too much or not enough.
Harry is accustomed to that.
Right now he wishes his mother had more relations of marriageable age living a long way away from the farm.
- Mike Stephens is a consultant with Mike Stephens and Associates





