Prior use of land
- The items listed below are not links. They indicate where you are in this process.
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Prior use of land
Purchaser
Continuation of business use
Ancestor
Exemption
Not eligible
Answer the following questions to find out if you qualify for the exemption.
- Was the land used for primary production by the purchaser, or an ancestor of the purchaser, immediately prior to the agreement?
Explanation:
Land used for primary production means land that is exempt from land tax under Section 10AA (Exemption for land used for primary production) of the Land Tax Management Act 1956.
Land that is rural land is exempt from taxation if it is land used for primary production.
Land that is not rural land is exempt from taxation if it is used for primary production and that use of the land:
has a significant and substantial commercial purpose of character, and
is engaged in for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made).
Land used for primary production in Section 10AA of the Land Tax Management Act means land the dominant use of which is for:
cultivation, for the purpose of selling the produce of the cultivation, or
the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce, or
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
the keeping of bees, for the purpose of selling their honey, or
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
the propagation for sale of mushrooms, orchids or flowers.
Land, for the purposes of section 10AA Exemption for land, used for primary production is rural land if:
the land is zoned 'rural', 'rural residential' or 'non-urban' under a planning instrument, or
the land is not within a zone under a planning instrument but the Chief Commissioner is satisfied the land is rural.
Ancestor of a purchaser means:
a parent, step-parent, grand-parent, brother, sister, uncle or aunt of the purchaser or of the spouse or de facto partner of the purchaser, or
a spouse, former spouse, defacto partner or former defacto partner of a person referred to in the above paragraph.
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