Business of primary production

Land tax

The conduct of a business of primary production on land if the land is used for primary production activity. The following are primary production activities:

• maintaining animals to sell them, including their natural increase (offspring) or their bodily produce (e.g. milk, eggs)
• cultivating land to sell produce (whether in a natural, processed or converted state)
• propagating or cultivating plants (including mushrooms) to sell them or their produce. The plants may be grown in sand, gravel or liquid, without soil and with added nutrients (i.e. hydroponics)
• planting or tending trees in a plantation or forest to sell them or their produce (timber)
• an activity, other than an activity mentioned above, that is agriculture, dairy farming or pasturage
• an activity that is related to and undertaken to support any of the above.

Read about primary production and land tax.