Some agribusiness schemes provide participants (growers) with the choice of harvesting and/or marketing the produce from their identifiable interest in the scheme themselves or having the scheme manager harvest and/or market the produce on their behalf. Growers who elect to harvest and/or market their own produce are commonly referred to as 'electing growers'.
We have decided that we will exclude electing growers from the class of persons ruled upon. The reason for this is that the Commissioner is unable to exercise his discretion under subsection 35-55External Link(1) to allow losses from the activity to be offset against other income. Insufficient information is available at the time of considering the product ruling application to decide that an Electing Grower's business activity will eventually produce a taxation profit.