4ABFarming operation

#### 4AB Farming operation 4AB Farming operation > > (1) A farming operation is a business undertaking that primarily involves one or more of the following activities: > > > > > (a) agriculture (for example, crop growing and livestock or grain farming), > > > > > (b) aquaculture, > > > > > (c) the cultivation or harvesting of timber or native vegetation, > > > > > (d) any activity involving primary production carried out in connection with an activity referred to in paragraphs (a)–(c). > > > (2) A farming operation does not include a business undertaking that primarily involves wild harvest fishing or the hunting or trapping of animals, birds or reptiles in the wild. > > > (3) The regulations may declare that any business undertaking of a specified kind is, or is not, a farming operation for the purposes of this Act. > > **s 4AB:** Ins 2018 No 16, Sch 1 \[5\].