Land Tax Management Act 1956 No 26
Current version for 3 December 2014 to date (accessed 19 December 2014 at 07:16)
Part 3Section 10AA

10AA   Exemption for land used for primary production

(1)  Land that is rural land is exempt from taxation if it is land used for primary production.
(2)  Land that is not rural land is exempt from taxation if it is land used for primary production and that use of the land:
(a)  has a significant and substantial commercial purpose or character, and
(b)  is engaged in for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).
(3)  For the purposes of this section, land used for primary production means land the dominant use of which is for:
(a)  cultivation, for the purpose of selling the produce of the cultivation, or
(b)  the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce, or
(c)  commercial fishing (including preparation for that fishing and the storage or preparation of fish or fishing gear) or the commercial farming of fish, molluscs, crustaceans or other aquatic animals, or
(d)  the keeping of bees, for the purpose of selling their honey, or
(e)  a commercial plant nursery, but not a nursery at which the principal cultivation is the maintenance of plants pending their sale to the general public, or
(f)  the propagation for sale of mushrooms, orchids or flowers.
(4)  For the purposes of this section, land is rural land if:
(a)  the land is zoned rural, rural residential, non-urban or large lot residential under a planning instrument, or
(b)  the land has another zoning under a planning instrument, and the zone is a type of rural zone under the standard instrument prescribed under section 33A (1) of the Environmental Planning and Assessment Act 1979, or
(c)  the land is not within a zone under a planning instrument but the Chief Commissioner is satisfied the land is rural land.
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