Land Tax Act 2000
7Primary production land
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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) [Section 7 Subsection (1) amended by No. 8 of 2008, s. 31, Applied:01 Jul 2008] [Section 7 Subsection (1) amended by No. 50 of 2013, Sched. 1, Applied:11 Dec 2013] permanent timber production zone land within the meaning of the Forest Management Act 2013 ; or
(d) [Section 7 Subsection (1) amended by No. 8 of 2008, s. 31, Applied:01 Jul 2008] 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) [Section 7 Subsection (1A) inserted by No. 8 of 2008, s. 31, Applied:01 Jul 2008] [Section 7 Subsection (1A) omitted by No. 21 of 2014, s. 15, Applied:09 Dec 2014] . . . . . . . .
(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;