Information for primary producers 2015

This guide is not available in print or as a downloadable PDF.

This information is to help you claim deductions on your 2015 tax return.

Who is a primary producer?

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

A primary producer is an individual, trust or company carrying on a primary production business alone or in partnership. You are a primary producer if you carry on a business of:

• cultivating or propagating plants, fungi or their products or parts (including seeds, spores, bulbs and similar things) in any physical environment
• maintaining animals for the purpose of selling them or their bodily produce, including natural increase
• manufacturing dairy produce from raw material that you produced
• conducting operations relating directly to taking or catching fish, turtles, dugong, bêche-de-mer, crustaceans or aquatic molluscs
• conducting operations relating directly to taking or culturing pearls or pearl shell
• planting or tending trees in a plantation or forest that are intended to be felled
• felling trees in a plantation or forest, or
• transporting trees or parts of trees that you felled in a plantation or forest to the place  
  • where they are first to be milled or processed, or
  • from which they are to be transported to the place where they are first to be milled or processed.