emergency services levy
Land carrying out the business of primary production is considered to be land marked as RU (Rural) on a Notice that has been determined by the Valuer-General as land used for primary production.
land tax | stamp duty
The business of primary production includes:
- agriculture
- pasturage
- horticulture
- viticulture
- apiculture
- poultry farming
- dairy farming
- forestry or any other business consisting of the cultivation of soils
- the gathering of crops
- the rearing of livestock
- propagation and harvesting of fish or other aquatic organisms.
Additionally land tax purposes, the business of primary production also includes:
- Intensive agistment of declared livestock (being cattle, sheep, pigs or poultry)