Primary production activity

Land tax

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 the public ruling on land used for primary production (LTA053.1).