Item 2: [Primary production activities] Item 2: [Primary production activities] [R]

#### Item 2: \[Primary production activities\] \[R\] (1) Goods for use by a person (the exemption user) mainly in carrying out one or more of the following activities in the course of a primary production business: (a) a primary production activity; (b) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (a); (c) an activity that is ancillary (as defined by section 10) to one or more activities covered by paragraph (b). (2) Eligible raw materials and parts (as defined by section 11) in relation to activities covered by subitem (1). (3) This Item does not cover: (a) generally‑excluded property (as defined by section 12); (b) a general‑purpose road vehicle, unless it is for use exclusively: (i) within premises controlled by the exemption user and used by the exemption user mainly in carrying out one or more activities covered by subitem (1); or (ii) in going between adjacent premises covered by subparagraph (i); or (iii) for a combination of both; (c) goods for use mainly in connection with administrative activities (other than activities covered by paragraph (1)(b) or (c)). > Note: \[See also section 13, which sometimes denies exemption if the exemption goods are for use in connection with property covered by subitem (3).\] (4) In this Item: > primary production activity means agriculture, forestry, fishing (including fish farming) or pearling. > primary production business means a business of carrying on primary production activities.