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Who is a primary producer?

Last updated 2 July 2023

Check if you are considered 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. 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.

Continue to: Primary production losses