Land Tax Assessment Act 2002
Div 3Land used for primary production business
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Division 3 — Land used for primary production business
Subdivision 1 — Terms used
- Terms used 54
30A. What is primary production 55
30B. When land is used for primary production business 56
Subdivision 2 — Primary production business exemption
30C. Exemption for rural land 57
30D. Exemption for non‑rural land 57
30E. Exemption under section 30D after death of family owner or person related to family owner 58
Subdivision 3 — Family owners of land and persons related to family owners of land
30G. References to individuals, family members and nominated individuals 59
30H. Family owner of land 59
30I. Persons related to family owner who is an individual 60
30J. Persons related to family corporation 61
30K. Persons related to trustee of family trust 61
- Persons related to trustee of a family unit trust scheme 62