10AAExemption for land used for primary production

#### 10AA Exemption for land used for primary production 10AA Exemption for land used for primary production > > (1) Land that is rural land is exempt from taxation if it is land used for primary production. > > > (2) Land that is not rural land is exempt from taxation if it is land used for primary production and that use of the land— > > > > > (a) has a significant and substantial commercial purpose or character, and > > > > > (b) is engaged in for the purpose of profit on a continuous or repetitive basis (whether or not a profit is actually made). > > > (3) For the purposes of this section, land used for primary production means land the dominant use of which is for— > > > > > (a) cultivation, for the purpose of selling the produce of the cultivation, or > > > > > (b) the maintenance of animals (including birds), whether wild or domesticated, for the purpose of selling them or their natural increase or bodily produce, or > > > > > (c) 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 > > > > > (d) the keeping of bees, for the purpose of selling their honey, or > > > > > (e) 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 > > > > > (f) the propagation for sale of mushrooms, orchids or flowers. > > > (4) For the purposes of this section, land is rural land if— > > > > > (a) the land is zoned rural, rural residential, non-urban or large lot residential under a planning instrument, or > > > > > (b) the land has another zoning under a planning instrument, and the zone is a type of rural zone under the standard instrument prescribed under the [Environmental Planning and Assessment Act 1979](/view/html/inforce/current/act-1979-203), section 3.20, or > > > > > (c) the land is not within a zone under a planning instrument but the Chief Commissioner is satisfied the land is rural land. > > **s 10AA:** Ins 2002 No 108, Sch 2.2 \[15\]. Rep 2003 No 80, Sch 4 \[7\]. Ins 2005 No 111, Sch 4 \[8\]. Am 2014 No 19, Sch 2 \[8\]; 2022 No 59, Sch 2.25.