AustLII Tasmanian Consolidated Acts

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LAND TAX ACT 2000 - SECT 7

Primary production land

(1)  Land is primary production land if it is –
(a) used substantially for the business of primary production; 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.
(1A)  .  .  .  .  .  .  .  .  
(2)  The business of primary production means any one or more of the following carried out in a business-like manner with a reasonable expectation of profit:
(a) cultivating land to sell the produce of the cultivation;
(b) maintaining animals or poultry for sale or selling their natural increase or bodily produce;
(c) keeping bees to sell their honey;
(d) commercial fishing and cultivating aquatic plants or animals, including the preparation for fishing and the storage and preservation of fish and fishing gear;
(e) cultivating or propagating for sale plants, seedlings, mushrooms or orchids.



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