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  • Who is a primary producer?

    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 undertaking:

    You need to consider various indicators before you decide if an activity is a business of primary production. Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production? gives a comprehensive explanation of the relevant indicators together with examples of the application of the indicators.

    You are not operating a business if the activity is better described as a hobby, a form of recreation or a sporting activity.

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    Last modified: 27 May 2021QC 64899