(1)  If primary production land is used for other purposes in addition to being used for primary production purposes, the Commissioner is to apportion the land value of the land between primary production land and general land.

(2)  The apportioned assessed land value in respect of primary production land used for primary production purposes is determined by multiplying the assessed land value of the land by the proportion of the land so used.

(3)  The apportioned assessed land value in respect of general land is the assessed land value less the apportioned assessed land value in respect of primary production land.

(4)  In this section, primary production land is used for primary production purposes if the land is –

(a) used for the business of primary production within the meaning of section 7(2) ; or

(b) declared a private timber reserve under the Forest Practices Act 1985 ; or

(c) permanent timber production zone land within the meaning of the Forest Management Act 2013 ; or

(d) land in respect of which there is in effect a certified forest practices plan, being a plan certified by the Forest Practices Authority under section 19 of the Forest Practices Act 1985 in accordance with the State Permanent Forest Estate Policy.